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    <title>Liability of partners of firm to pay tax.—</title>
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    <description>Partners are subject to joint and several liability for any tax, interest or penalty chargeable to the firm; a retiring partner remains liable for amounts due up to the date of retirement unless the partner or firm gives written notice of retirement to the Commissioner, and if no notice is given within one month the retiring partner&#039;s liability continues until intimation is received by the Commissioner.</description>
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      <title>Liability of partners of firm to pay tax.—</title>
      <link>https://www.taxtmi.com/acts?id=30260</link>
      <description>Partners are subject to joint and several liability for any tax, interest or penalty chargeable to the firm; a retiring partner remains liable for amounts due up to the date of retirement unless the partner or firm gives written notice of retirement to the Commissioner, and if no notice is given within one month the retiring partner&#039;s liability continues until intimation is received by the Commissioner.</description>
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