`Certified National Partnership Agreement`, see Subsection 2; Many States recognize, through their judicial systems, concubinate agreements and common law agreements that are concluded between two partners in the same relationship. These are de facto national partnerships that protect both parties and allow for common ownership and judicial recognition of their relations.  In France, article 515-81 of the Civil Code has defined since 1968 domestic partnership (in French: Concubinage ou Concubinage notoire) as a de facto union between two persons of the sex or of the same sex, characterized by stable and continuous cohabitation and partnership. The French tax authorities take them into account in the calculation of the solidarity tax on wealth, but not for other purposes. All children enjoy the same right, whether inside or outside marriage. The parties must decide whether debts acquired before the start of the national partnership remain due separately by the party they originally contracted or whether they become a debt common to both parties. This section also gives the parties the opportunity to describe the allocation of responsibility for the common debt when the parties decide to dissolve the partnership. Sometimes the adoption of adults by gay couples creates a de jure domestic partnership in all 50 states.  Washington, D.C, has recognized national partnerships since 1992. . .