Partnership as entity.

Utah Code § 48-1d-201 (until 10/1/2026), under Part 48-1d-2: Nature of Partnership.

Utah Code § 48-1d-201 (until 10/1/2026)

48-1d-201. Partnership as entity.

(1) A partnership is an entity distinct from its partners.

(2) A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under Section. 48-1d-1101