Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, or any state or territory, or political subdivision thereof, is a party, shall be exempt from any tax imposed pursuant to the provisions of this chapter when the exempt agency is acquiring title.
(California Revenue and Taxation Code § 11922) (§ 5, Ord. 157, as amended by § 6, Ord. 1250-NS, eff. January 9, 1996, and § 6, Ord. 1374-NS, eff. April 26, 2001)