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<section article="gtp" article_name="Tax - Property" number="12-101" title_number="12" title_name="Recordation Taxes" subtitle_number="1">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Articles of consolidation” means a document filed with the Department under § 3–107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.</text>
  </level>
  <level label="c">
    <text>“Articles of merger” means a document filed with the Department under § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.</text>
  </level>
  <level label="d">
    <text>“Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:</text>
    <level label="1">
      <text>the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or</text>
    </level>
    <level label="2">
      <text>the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships.</text>
    </level>
  </level>
  <level label="e">
    <text>“Domestic partner” means an individual with whom another individual has established a domestic partnership.</text>
  </level>
  <level label="f">
    <text>“Domestic partnership” means a relationship between two individuals who:</text>
    <level label="1">
      <text>are at least 18 years old;</text>
    </level>
    <level label="2">
      <text>are not related to the other by blood or marriage within four degrees of consanguinity under the civil law rule;</text>
    </level>
    <level label="3">
      <text>are not married or a member of a civil union or domestic partnership with another individual;</text>
    </level>
    <level label="4">
      <text>agree to be in a relationship of mutual interdependence in which each domestic partner contributes to the maintenance and support of the other domestic partner and the relationship, even if both domestic partners are not required to contribute equally to the relationship; and</text>
    </level>
    <level label="5">
      <text>share a common residence where both domestic partners live, even if:</text>
      <level label="i">
        <text>only one of the domestic partners has the right to legal possession of the common residence; or</text>
      </level>
      <level label="ii">
        <text>one of the domestic partners has an additional residence.</text>
      </level>
    </level>
  </level>
  <level label="g">
    <text>“Evidence of a domestic partnership” means:</text>
    <level label="1">
      <text>an affidavit signed under penalty of perjury by two individuals stating that they have established a domestic partnership; and</text>
    </level>
    <level label="2">
      <text>evidence of any two of the following:</text>
      <level label="i">
        <text>joint liability of the individuals for a mortgage or other loan or for a lease;</text>
      </level>
      <level label="ii">
        <text>the designation of one of the individuals as the primary beneficiary under a life insurance policy on the life of the other individual or under a retirement plan of the other individual;</text>
      </level>
      <level label="iii">
        <text>the designation of one of the individuals as the primary beneficiary of the will of the other individual;</text>
      </level>
      <level label="iv">
        <text>a durable power of attorney for health care or financial management granted by one of the individuals to the other individual;</text>
      </level>
      <level label="v">
        <text>joint ownership or lease by the individuals of a motor vehicle;</text>
      </level>
      <level label="vi">
        <text>a joint checking account, joint investments, or a joint credit account;</text>
      </level>
      <level label="vii">
        <text>a joint renter’s or homeowner’s insurance policy;</text>
      </level>
      <level label="viii">
        <text>coverage of one of the individuals under a health insurance policy of the other individual;</text>
      </level>
      <level label="ix">
        <text>joint responsibility for childcare, such as school documents or guardianship documents; or</text>
      </level>
      <level label="x">
        <text>a relationship or cohabitation contract.</text>
      </level>
    </level>
  </level>
  <level label="h">
    <text>“Evidence of dissolution of a domestic partnership” means:</text>
    <level label="1">
      <text>a death certificate; or</text>
    </level>
    <level label="2">
      <text>an affidavit signed under penalty of perjury by two individuals who formerly established a domestic partnership stating that the domestic partnership has been dissolved.</text>
    </level>
  </level>
  <level label="i">
    <text>“Former domestic partner” means an individual with whom another individual had established a domestic partnership that has subsequently been dissolved.</text>
  </level>
  <level label="j">
    <level label="1">
      <text>“Instrument of writing” means a written instrument that:</text>
      <level label="i">
        <text>conveys title to or creates or gives notice of a security interest in real property; or</text>
      </level>
      <level label="ii">
        <text>creates or gives notice of a security interest in personal property.</text>
      </level>
    </level>
    <level label="2">
      <text>“Instrument of writing” includes:</text>
      <level label="i">
        <text>a deed or contract;</text>
      </level>
      <level label="ii">
        <text>a mortgage, deed of trust, or other contract that creates an encumbrance on real property;</text>
      </level>
      <level label="iii">
        <text>a lease of real property;</text>
      </level>
      <level label="iv">
        <text>an assignment of a lessee’s interest in real property;</text>
      </level>
      <level label="v">
        <text>a security agreement;</text>
      </level>
      <level label="vi">
        <text>articles of merger or other document which evidences a merger of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships; and</text>
      </level>
      <level label="vii">
        <text>articles of consolidation or other document which evidences a consolidation of foreign corporations.</text>
      </level>
    </level>
  </level>
  <level label="k">
    <text>“Recordation tax” means the tax imposed under this title.</text>
  </level>
  <level label="l">
    <level label="1">
      <text>“Security agreement” means an agreement that creates or provides for a security interest.</text>
    </level>
    <level label="2">
      <text>“Security agreement” includes a financing statement filed under the Maryland Uniform Commercial Code to perfect a security interest.</text>
    </level>
  </level>
  <level label="m">
    <level label="1">
      <text>“Security interest” means an interest in real property or personal property that secures payment or performance of an obligation.</text>
    </level>
    <level label="2">
      <text>“Security interest” includes a lien or encumbrance on real property or personal property.</text>
    </level>
  </level>
  <level label="n">
    <text>“Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.</text>
  </level>
  <level label="o">
    <text>“Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.</text>
  </level>
  <level label="p">
    <level label="1">
      <text>“Supplemental instrument of writing” means an instrument of writing that confirms, corrects, modifies, supplements, or amends and restates a previously recorded instrument of writing, regardless of whether recordation tax was paid on such instrument of writing.</text>
    </level>
    <level label="2">
      <text>“Supplemental instrument of writing” includes an instrument of writing that secures a debt and grants a security interest in property in addition to or in substitution for property described in the previously recorded instrument of writing.</text>
    </level>
  </level>
</section>
