2013 Regular Session



Inheritance, Recordation, and Transfer Taxes - Exemptions for Domestic Partners - Repeal

Sponsored by:

Senator Kittleman


In the Senate - Unfavorable Report by Budget and Taxation; Withdrawn

Synopsis:Repealing an exemption from the inheritance tax for specified property that passes from a decedent to or for the use of a domestic partner of a decedent under specified circumstances; repealing an exemption from recordation tax and State and county transfer taxes for specified instruments of writing transferring property between domestic partners and former domestic partners under specified circumstances; etc.
Analysis:Not available at this time
All Sponsors:Senators Kittleman and Brinkley
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2013
Budget and Taxation
Broad Subject(s):Taxes - Recordation and Transfer
Taxes - Miscellaneous
Narrow Subject(s):Deeds
Domestic Partnerships and Civil Unions
Inheritance Tax
Real Property
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Transfer Tax
Statutes:Article - Tax - General
Article - Tax - Property
(12-101, 12-108, 13-207, 13-403)

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Explanation of Floor Motions and Actions

October 24, 2017 1:10 P.M.