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    <title>Liability of partners of firm to pay tax.</title>
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    <description>The firm and each partner are jointly and severally liable for any tax, interest or penalty under the Act regardless of contract; a retiring partner remains liable for obligations up to the retirement date until the Commissioner receives written notice of retirement, and if no notice is given within one month after retirement the partner s liability continues until receipt of such intimation.</description>
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      <description>The firm and each partner are jointly and severally liable for any tax, interest or penalty under the Act regardless of contract; a retiring partner remains liable for obligations up to the retirement date until the Commissioner receives written notice of retirement, and if no notice is given within one month after retirement the partner s liability continues until receipt of such intimation.</description>
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