§ 163-20. Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

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Except as otherwise provided in § 163-19, 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 section, corporations and associations are entities separate from their members, partners, stockholders and shareholders.

                    
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