TITLE 30

CORPORATIONS

CHAPTER 23

GENERAL PARTNERSHIPS

PART 2

NATURE OF PARTNERSHIP

30-23-201.  PARTNERSHIP AS ENTITY. (a) A partnership is an entity distinct from its partners.

(b)  A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under section 30-23-901, Idaho Code.

History:

[30-23-201, added 2015, ch. 243, sec. 24, p. 812.]