(a) Any tax imposed pursuant to the provisions of this chapter shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order whether or not the written agreement is incorporated as part of any of those judgments or order.
(b) In order to qualify for the exemption provided in subdivision (a), the written deed, instrument, or other writing shall include a recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to exemption.
(California Revenue and Taxation Code § 11927) (§ 7, Ord. 1250-NS, eff. January 9, 1996, as renumbered by § 10, Ord. 1374-NS, eff. April 26, 2001, as amended by part 6, Ord. 1437-NS, eff. July 7, 2005)