§ 13–403
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-403 (2026)
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes -- in General
§ 13–403LinkCopy Citation
(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.