11. The parent and subsidiaries retain joint and several liability for the tax of the group. 12. If the partnership is a general partnership then the partners bear joint and several liability . 13. But Wilson also faces several liabilities . 14. -- Joint and several liability . 15. The McCain bill would also impose proportionate liability rather than so-called joint and several liability . 16. The UCFA seeks to establish an apportionment of joint and several liability can seek contributions from their codefendants. 17. It would also eliminate joint-and-several liability for non-economic damages such as pain and suffering. 18. The State, through the operation of joint-and-several liability , has borne the brunt of these costs. 19. In Colorado, on the other hand, the same term is used to describe joint and several liability for household bills. 20. The court also determined that joint and several liability would be inappropriate, and thus that the defendants would require separate trials.