B.__Is not legally married to or legally separated from another individual;

C.__Is the sole partner of the individual and expects to remain so; and

E.__Is jointly responsible with the individual for each other's common welfare as evidenced by joint living arrangements, joint financial arrangements or joint ownership of real or personal property.

Sec. 8. 36 MRSA §111, sub-§4-A is enacted to read:

4-A.__Spouse.__"Spouse" includes the domestic partner of an individual.

Sec. 9. 36 MRSA §653, sub-§1, ķI, as amended by PL 1989, c. 501, Pt. Z, is further amended to read:

I. No property conveyed to any person for the purpose of obtaining exemption from taxation under this subsection may be so exempt, except property conveyed between husband and wife spouses, and the obtaining of exemption by means of fraudulent conveyance shall be is punished by a fine of not less than $100 and not more than 2 times the amount of the taxes evaded by the fraudulent conveyance, whichever amount is greater.

Sec. 10. 36 MRSA §4641-C, sub-§4, as amended by PL 1997, c. 504, §12, is further amended to read:

4. Deeds between certain family members. Deeds between husband and wife spouses, or parent and child, without actual consideration for the deed, and deeds between spouses in divorce proceedings;

Sec. 11. 36 MRSA §5221, as amended by PL 1985, c. 783, §§39 and 40, is further amended to read:

§5221. Joint returns by spouses

1. General. A husband and wife Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions, except that: