(1) Unless the participating entity is excluded therefrom by section 30-18-110 , Idaho Code, and except as provided in subsection (2) of this section, a merger or a conversion in which a partnership is a party is governed by the Idaho entity transactions act, chapter 18, title 30 , Idaho Code. (2) Sections 53-3-903 (b) and (c) and 53-3-905 (c), Idaho Code, apply to transactions in which a partnership is a party under the Idaho entity transactions act, chapter 18, title 30 , Idaho Code.
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