§ 24-6. Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
Latest version.
Except as otherwise provided in § 22-105, documents
which make, confirm or evidence any transfer or demise of title to
real estate between associations or corporations and the members,
partners, shareholders or stockholders thereof are fully taxable.
For the purpose of this Part, corporations and associations are entities
separate from their members, partners, stockholders or shareholders.
Ord. 811, 12/10/1986, § 12316
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