(A) Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument or other writing which purports to transfer, divide or allocate community, quasi-community, quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community or quasi-marital property which is required by judgment decreeing a dissolution of the marriage or legal separation, by judgment of nullity or by any other judgment or order rendered pursuant to the California Family Code, or by a written agreement between the spouses, executed in contemplation of any judgment or order, whether or not the written agreement is incorporated as a part of any of those judgments or orders.
(B) In order to qualify for the exemption provided in division (A) above, the deed, instrument or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument or other writing is entitled to the exemption.
(Ord. 2008-02, passed 10-1-2008)