Section 13-403 - Transfers between spouses and former spouses(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.