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§ 13-403. Spousal and domestic partner transfers

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2008

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes--in General
Effective: July 1, 2008
MD Code, Tax - Property, § 13-403
§ 13-403. Spousal and domestic partner transfers
Definitions
(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.
In general
(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.
Qualification as a domestic partner
(c)(1) To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.
(2) To qualify as a former domestic partner under this section, an individual shall submit evidence of dissolution of a domestic partnership.
Residential property of domestic partners
(d) The exemption under subsection (b) of this section for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property.

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 with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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