Which of the following statements is false related to a partnership?

A$.$ Most states do not tax the partnerships but rather the partners.

Most states tax non$-$resident partners on their share of the income generated by the

B$.$ partnership within the state even though the non$-$resident partner is not otherwise subject to that state's income tax.

C$.$ Publicly traded partnerships are taxed as corporations by some states, such as California.

D$.$ Under federal tax law for limited partnerships, the limited partners but not the general partners are subject to the pass$-$through provisions.