Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8102-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,  1 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.