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A partnership is an entity distinct from its partners.
Structure Maryland Statutes
Maryland Statutes
Corporations and Associations
Title 9A - Maryland Revised Uniform Partnership Act
Subtitle 2 - Nature of Partnership
Section 9A-201 - Partnership as Entity
Section 9A-202 - Formation of Partnership
Section 9A-203 - Partnership Property
Section 9A-204 - When Property Is Partnership Property