(1) A partnership is an entity distinct from the partnership's partners.
(2) A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under Section 16-18-1001.
Utah Code § 16-18-201
Partnership as entity
Renumbered and Amended by Chapter 93, 2026 General Session; Effective 10/1/2026
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.