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§ 12-101. Definitions

MD Tax-Prop Code § 12-101 (2019) (N/A)
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(a)    In this title the following words have the meanings indicated.

(b)    “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.

(c)    “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.

(d)    “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:

(1)    the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or

(2)    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.

(e)    “Domestic partner” means an individual with whom another individual has established a domestic partnership.

(f)    “Domestic partnership” means a relationship between two individuals who:

(1)    are at least 18 years old;

(2)    are not related to the other by blood or marriage within four degrees of consanguinity under the civil law rule;

(3)    are not married or a member of a civil union or domestic partnership with another individual;

(4)    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

(5)    share a common residence where both domestic partners live, even if:

(i)    only one of the domestic partners has the right to legal possession of the common residence; or

(ii)    one of the domestic partners has an additional residence.

(g)    “Evidence of a domestic partnership” means:

(1)    an affidavit signed under penalty of perjury by two individuals stating that they have established a domestic partnership; and

(2)    evidence of any two of the following:

(i)    joint liability of the individuals for a mortgage or other loan or for a lease;

(ii)    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;

(iii)    the designation of one of the individuals as the primary beneficiary of the will of the other individual;

(iv)    a durable power of attorney for health care or financial management granted by one of the individuals to the other individual;

(v)    joint ownership or lease by the individuals of a motor vehicle;

(vi)    a joint checking account, joint investments, or a joint credit account;

(vii)    a joint renter’s or homeowner’s insurance policy;

(viii)    coverage of one of the individuals under a health insurance policy of the other individual;

(ix)    joint responsibility for childcare, such as school documents or guardianship documents; or

(x)    a relationship or cohabitation contract.

(h)    “Evidence of dissolution of a domestic partnership” means:

(1)    a death certificate; or

(2)    an affidavit signed under penalty of perjury by two individuals who formerly established a domestic partnership stating that the domestic partnership has been dissolved.

(i)    “Former domestic partner” means an individual with whom another individual had established a domestic partnership that has subsequently been dissolved.

(j)    (1)    “Instrument of writing” means a written instrument that:

(i)    conveys title to or creates or gives notice of a security interest in real property; or

(ii)    creates or gives notice of a security interest in personal property.

(2)    “Instrument of writing” includes:

(i)    a deed or contract;

(ii)    a mortgage, deed of trust, or other contract that creates an encumbrance on real property;

(iii)    a lease of real property;

(iv)    an assignment of a lessee’s interest in real property;

(v)    a security agreement;

(vi)    articles of merger or other document which evidences a merger of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships; and

(vii)    articles of consolidation or other document which evidences a consolidation of foreign corporations.

(k)    “Recordation tax” means the tax imposed under this title.

(l)    (1)    “Security agreement” means an agreement that creates or provides for a security interest.

(2)    “Security agreement” includes a financing statement filed under the Maryland Uniform Commercial Code to perfect a security interest.

(m)    (1)    “Security interest” means an interest in real property or personal property that secures payment or performance of an obligation.

(2)    “Security interest” includes a lien or encumbrance on real property or personal property.

(n)    “Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.

(o)    “Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.

(p)    (1)    “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.

(2)    “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.

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§ 12-101. Definitions