A partnership is an entity distinct from its partners.
Source: L. 97: Entire article added, p. 872, § 1, effective January 1, 1998.
Structure Colorado Code
Title 7 - Corporations and Associations
Article 64 - Colorado Uniform Partnership Act (1997)
Part 2 - Nature of Partnership
§ 7-64-201. Partnership as Entity
§ 7-64-202. Formation of Partnership
§ 7-64-203. Partnership Property
§ 7-64-204. When Property Is Partnership Property
§ 7-64-205. Admission Without Contribution or Transferrable Interest