§425-10 - Taxes, etc.
§425-10 Taxes, etc., a prior lien on
partnership property on dissolution. Upon dissolution of a general
partnership, any lawful taxes, imposts, license fees or assessments for which
the partnership, or any partner in respect thereof, is liable shall constitute
a prior lien upon the assets of the partnership but not as against the interest
of those creditors who have prior recorded liens. [L 1969, c 247, pt of §1]