Except as otherwise provided in § 35.067(B) and (C), documents which make, confirm or evidence any transfer or devise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. Corporations and associations are entities separate from their members, partners, stockholders or shareholders.
(2006 Code, § 24-604) (Ord. 5/7/2001, passed 5-7-2001, § 5)