Section 13-403 - Transfers between spouses and former spouses. - Maryland Statutes

§ 13-403. Transfers between spouses and former spouses.
 

(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. 
 

[An. Code 1957, art. 81, § 278E; 1985, ch. 8, § 2; 2008, ch. 599.]