620.162  Distribution of assets.--Upon the winding up of a limited partnership, the assets must be distributed as follows:

(1)  To creditors, including partners who are creditors, to the extent permitted by law in satisfaction of liabilities of the limited partnership, whether by payment or by establishment of reserves, other than liabilities for distributions to partners under s. 620.139 or s. 620.144;

(2)  Except as provided in the partnership agreement, to partners and former partners in satisfaction of liabilities for distributions under s. 620.139 or s. 620.144; and

(3)  Except as provided in the partnership agreement, to partners first for the return of their contributions and secondly respecting their partnership interests, in the proportions in which the partners share in distributions.