(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.
Utah Code § 48-1d-201
Partnership as entity
Known as the Utah Uniform Partnership Act
The act spans §§ 48–48 (133 sections).
Renumbered and Amended by Chapter 93, 2026 General Session; Enacted by Chapter 412, 2013 General Session; End date 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.