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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 13. TRANSFER TAXES |
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SUBTITLE 4. COUNTY TRANSFER TAXES -- IN GENERAL |
§ 13-403. Transfers between spouses and former spouses
Latest version.
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(a) Definitions. -- 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) Scope of exemption. -- 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) Submission of evidence. --
(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) Exemption applies only to residential property. -- 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.