State Tax Filing Options for
1 183 P.3d 384 (Cal. 2008).
2 207 P.3d 48 (Cal. 2009).
3 704 F. Supp.2d 921 (N.D. Cal.
2010), aff'd sub nom.Perry v. Brown, 671 F.3d 1052 (9th Cir.
2012), cert. granted sub nom.Hollingsworth v. Perry, no. 12-144
4 People who entered into
same-sex marriages in other jurisdictions on or after Nov. 5, 2008, are entitled
to receive same benefits as spouses with the sole exception of the designation
5 Does not expressly prohibit, but treated as invalid because a valid marriage
is only between one man and one woman.
6 Marriage is defined as the legal union of two persons. As of Oct. 1, 2010,
all civil unions converted to marriages by operation of law.
7 The legislature shall have the power to reserve marriage to opposite-sex
8 Does not expressly prohibit,
but treated as invalid because a marriage contract shall be only between a man
and a woman.
9 Does not expressly prohibit, but treated as invalid because a marriage is a
personal relation arising out of a civil contract between a man and a woman.
10 Treats as civil unions
same-sex unions from other jurisdictions.
11 Although the statute treats same-sex marriage as invalid,
the Supreme Court of Iowa in Varnum v. Brien,763 N.W.2d 862 (Iowa 2009)
ruled the statutory ban violated the equal protection of Iowa's
13 Does not expressly prohibit,
but treats as invalid because a marriage is a civil contract between two parties
of the opposite sex.
14 An Act to End Discrimination in Civil Marriage and Affirm
Religious Freedom, providing that marriage is a legally recognized union between
two people, was signed by the governor on May 6, 2009. By referendum, 51.5
percent of Maine voters voted in favor of the law, effective Dec. 29, 2012.
16 The Civil Marriage Protection Act, providing that a marriage is between two
individuals, was signed by the governor on March 1, 2012. By referendum, 52.4
percent of Maryland voters voted in favor of the law, effective Jan. 1,
17 In May, 2012, the Court of
Appeals of Maryland ruled same-sex marriages from other states must be
recognized as valid in Port v. Cowan, 44 A.3d 970 (Md. 2012).
18 Maryland has not changed its
tax laws to correspond to the recently enacted law.
19 In the 2003 case Goodridge v. Massachusetts Dept. of Public Health,
798 N.E.2d 941 (Mass. 2003) held it was unconstitutional to allow only
opposite-sex couples to marry.
20Hunter v. Rose, 463
Mass. 488 (Mass. 2012); Elia-Warnken v. Elia, 463 Mass. 29 (Mass.
21 Although the statute states
that marriage is a contract between consenting parties, the constitutional ban
invalidates same-sex marriage.
22 Although the state
recognizes valid marriages from other jurisdictions, the constitutional ban
invalidates same-sex marriage.
23 Recognizes as a domestic
partnership any legal union between persons from other jurisdictions.
24 Allows same-sex marriage.
Statutes relating to domestic unions were repealed.
25 Civil unions were legalized in December 2006, effective Feb. 19, 2007.
26 Marriage is defined as a
valid contract for consenting parties. However, in 2004, 66 marriage
licenses issued to same-sex couples were later invalidated that same day by the
New Mexico Atty. Gen. Patricia Madrid.
27 New Mexico's statute recognizes valid marriages from other
jurisdictions. In 2011, Atty. Gen. Gary King stated, “While we cannot predict
how a New Mexico court would rule on this issue, after review of the law in this
area, it is our opinion that a same-sex marriage that is valid under the law of
the country or state where it was consummated would likewise be found valid in
28 Prohibited, however,
a number of cities and counties allow domestic partnerships.
29 Prohibited, however, some cities allow domestic partnerships.
30 Does not expressly prohibit,
but treated as invalid because an unmarried person is capable of contracting and
consenting to marriage with a person of the opposite sex.
31 Does not expressly prohibit, but treated as invalid because a marriage is a
civil contract between a male and a female.
32 Executive Order 12-02 stated Rhode Island would recognize
same-sex marriages, civil unions, or registered domestic partnerships valid in
33 Although the state recognizes valid marriages from other
jurisdictions, the constitutional ban invalidates same-sex marriage.
34 Does not expressly prohibit,
but treated as invalid because a marriage is a personal relationship between a
man and a woman arising out of a civil contract.
35 Treats valid same-sex legal unions from other jurisdictions as domestic
36 Does not expressly prohibit, but treated as invalid because
solemnization is a formal act by which a man and a woman contract to marriage
and assume the status of husband and wife.
37 Does not expressly prohibit, but treated as invalid because
marriage is a legal relationship between two equal persons, a husband and
38 Unclear because recognizes
valid marriages from other jurisdictions.