§ 8-5.03 PERSON RESPONSIBLE FOR PAYMENT.
   Any tax imposed pursuant to the provisions of § 8-5.02 of this chapter shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed, or issued.
('61 Code, § 8-5.03) (Ord. 116 C.S., passed 12-4-67)