code: def get_tag_list(resource_tag_dict):
      
      tag_list = []
      if resource_tag_dict is None:
          return tag_list
  
      for tag_key, tag_value in resource_tag_dict.items():
  
          tag = {_KEY: tag_key, _VALUE: tag_value if tag_value else ""}
          tag_list.append(tag)
  
      return tag_list
docs: Transforms the SAM defined Tags into the form CloudFormation is expecting.
  
      SAM Example:
          ```
          ...
          Tags:
            TagKey: TagValue
          ```
  
  
      CloudFormation equivalent:
            - Key: TagKey
              Value: TagValue
          ```
  
      :param resource_tag_dict: Customer defined dictionary (SAM Example from above)
      :return: List of Tag Dictionaries (CloudFormation Equivalent from above)