Section 1102-C.4. Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.--Except as otherwise provided in sections 1102-C.3 and 1102-C.5, 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 purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
(1102-C.4 amended June 30, 2021, P.L.124, No.25)
Compiler's Note: See Act 25 of 2021 in the appendix to this act for special provisions relating to findings and declarations.
Compiler's Note: Section 30(4) of Act 85 of 2012, which amended section 1102-C.4, provided that the amendment shall apply retroactively to any document made, executed, delivered, accepted or presented for recording on or after July 1, 2010.