Limited Partnership Act Article 28
A limited partnership shall not make any distribution of earnings prior to the full payment of its matured debts or when its assets are insufficient to pay off all debts and all necessary expenses for withdrawal, dissolution and liquidation. If an earnings distribution is made before the end of a fiscal year, the amount of corresponding taxes shall be estimated and withheld in advance.The earnings distribution of a limited partnership shall be allocated in the manner provided in the limited partnership agreement. If the limited partnership agreement does not so provide, the distribution shall be allocated in proportion to the contribution of each partner.If a limited partnership acts in violation of the provisions set forth in the preceding two Paragraphs, the partners shall be liable for the creditors of the limited partnership to the extent of the distribution amount they have received.
中文原文 有限合夥法第28條
有限合夥在清償已屆期之債務前，或其財產不足清償債務以及執行退夥、解散、清算所生之必要費用時，不得分配盈餘。
於會計年度終了前分配盈餘者，應先預估並保留一切稅捐。
有限合夥分配盈餘，應依有限合夥契約之約定；有限合夥契約未約定者，依各合夥人出資額比例分配。
違反前二項規定者，合夥人於受分配之範圍內，對有限合夥之債權人負其責任。
於會計年度終了前分配盈餘者，應先預估並保留一切稅捐。
有限合夥分配盈餘，應依有限合夥契約之約定；有限合夥契約未約定者，依各合夥人出資額比例分配。
違反前二項規定者，合夥人於受分配之範圍內，對有限合夥之債權人負其責任。