Section 30-23-201 - PARTNERSHIP AS ENTITY(a) A partnership is an entity distinct from its partners.(b) A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under section 30-23-901, Idaho Code.[30-23-201, added 2015, ch. 243, sec. 24, p. 812.]Added by 2015 Session Laws, ch. 243,sec. 24, eff. 7/1/2015.