4. The transferee of the immovable transferred shall be liable for payment of the transfer duties to the municipality.
Where the transfer is made to several transferees, they shall be jointly and severally liable for the payment of the transfer duties.
Where the transfer is made in part to a transferee exempt from the payment of duties and in part to another transferee who is not exempt, the latter is required to pay the duties on that portion only of the basis of imposition which corresponds to the part of the transfer made to him.
1976, c. 30, s. 4; 1993, c. 78, s. 23.