Title 36, §5190: Entity not taxable

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§5190. Entity not taxable

A partnership is not subject to the tax imposed by this Part. Persons carrying on business as partners are liable for the tax imposed by this Part only in their separate or individual capacities. This section does not apply to the taxes imposed by chapters 819 and 827 or the tax imposed on partnership audit adjustments pursuant to subchapter 2. [PL 2019, c. 380, §1 (AMD).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). PL 2019, c. 380, §1 (AMD).

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