(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.
Maryland Legal Code