§ 13-403
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/md/tax-property/13-403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–403.
(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.
(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.
(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.