(A) The taxes imposed by this subchapter shall not be imposed on or transferred by an executor or administrator to a legatee, heir or distributee when that transfer is being made pursuant to will or by intestacy.
(B) The tax provided by this subchapter shall further be exempt where the transaction is affected by operation or law or upon delivery or transfer in the following instances:
(1) From a decedent to his or her executor or administrator;
(2) From a minor to his or her guardian or from a guardian to his or her ward upon attaining majority;
(3) From an incompetent to his or her conservator or similar legal representative or from a conservator or similar legal representative to a former incompetent upon removal or disability;
(4) From a bank, trust company, financial institution, insurance company or other similar entity or nominee, custodian or trustee therefor to a public officer or commission or person designated by such officer or commission or by a court in the taking over of its assets, in whole or in part, under state or federal law regulating or supervising such institutions, nor upon redelivery or retransfer by any such transferee or successor thereto;
(5) From a bankrupt or person in receivership due to insolvency to the trustee in bankruptcy or receiver, from such receiver to such trustee or from such trustee to such receiver nor upon redelivery or retransfer by any such transferee or successor thereto;
(6) From a transferee under divisions (B)(1) through (5) of this section, inclusive, to his or her successor acting in the same capacity or from one such successor to another;
(7) From a foreign country or national thereof to the United States or any agency thereof or to the government of any foreign country directed pursuant to the authority vested in the President of the United States by Trading with the Enemy Act 50 U.S.C. Appendix § 5(b) (40 Stat. 415), as amended;
(8) From trustees to surviving, substitute, succeeding or additional trustees of the same trust;
(9) Upon the death of a joint tenant or tenant by the entirety to the survivor or survivors.
(Ord. 96-6, passed 3-13-96)