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    <title>Joint and several liability of partners for tax payable by firm</title>
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    <description>Every partner of a firm during the tax year, and the legal representative of any deceased partner, bears joint and several liability with the firm for tax, penalty or other sums payable by the firm, and the Act&#039;s provisions apply to assessment, imposition and levy of such amounts.</description>
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      <description>Every partner of a firm during the tax year, and the legal representative of any deceased partner, bears joint and several liability with the firm for tax, penalty or other sums payable by the firm, and the Act&#039;s provisions apply to assessment, imposition and levy of such amounts.</description>
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