{"data":{"id":"us-pa/15-pa.c.s.-8421","jurisdiction":"us-pa","citation":"15 Pa.C.S. § 8421","heading":"Partnership as entity.","body":"(a) General rule.--A partnership is an entity distinct from its partners.\n(b) Limited liability partnership.--A partnership is the same entity regardless of whether the partnership has a statement of registration in effect under section 8201 (relating to scope).","path":["Title 15 - CORPORATIONS AND UNINCORPORATED ASSOCIATIONS","PART III PARTNERSHIPS AND LIMITED LIABILITY COMPANIES","CHAPTER 84 GENERAL PARTNERSHIPS","SUBCHAPTER B NATURE OF PARTNERSHIP"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=15\u0026div=0\u0026chpt=84\u0026sctn=21\u0026subsctn=0","current_through":"2026-07-28 (Statute Update stamp, 15 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:13Z","sha256":"305a2498edf50bd33c776daf02b1474e1fed8fc1eaae5527265776f7cfbc5e68","source_id":"us-pa","stale":false,"prev":"us-pa/15-pa.c.s.-8419","next":"us-pa/15-pa.c.s.-8422"},"notice":"GroundRules: Original legal text. Not legal advice."}