§ 13-403. Transfers between spouses and former spouses

MD Tax-Prop Code § 13-403 (2019) (N/A)
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(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.

(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.