§ 13-403. Spousal and domestic partner transfers
West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2008
Effective: July 1, 2008
MD Code, Tax - Property, § 13-403
§ 13-403. Spousal and domestic partner transfers
(a) In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12-101 of this article.
(b) An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a property settlement, divorce decree, or dissolution of a domestic partnership is not subject to a county transfer tax.
(c)(1) To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.
Credits
Added by Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2008, c. 599, § 1, eff. July 1, 2008.
Formerly Art. 81, § 278E.
MD Code, Tax - Property, § 13-403, MD TAX PROPERTY § 13-403
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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