{"data":{"id":"us-md/md.-code-tax-property-13-403","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–403","heading":"","body":"(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.\n(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.\n(c) (1) To qualify as a domestic partner under this section, an individual shall submit evidence of a domestic partnership.\n(2) To qualify as a former domestic partner under this section, an individual shall submit evidence of dissolution of a domestic partnership.\n(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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-403","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"ec93576a9f0c49c9892c1a475611a82acab105a4dcbd95961f8a663de75fc13d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-402.1","next":"us-md/md.-code-tax-property-13-403.1"},"notice":"GroundRules: Original legal text. Not legal advice."}