§ 3.08.405  PERSONS REQUIRED TO PAY TAX.
   Any persons who make a transfer which is subject to the tax imposed under § 3.08.400 of this Subchapter, and any persons to whom such a transfer is made shall be jointly and severally liable for payment of the tax imposed under § 3.08.400 of this Subchapter.
('65 Code, § 33D-2) (Ord. No. CS-921 § 1 (part))