3.16.070 Tax inapplicable to instruments dividing property assets between spouses.

Any tax imposed pursuant to this chapter shall not apply to any deed, instrument or other writing which purports to transfer, divide, or allocate community, quasi-community or quasi-marital property assets between spouses for the purpose of dividing such property, provided that it is required by a judgment decreeing a dissolution of the marriage or legal separation 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 such judgment or order. However, the exemption shall not apply unless the deed, instrument or other writing includes a written recital, signed by either spouse, stating that the deed, instrument or other writing is entitled to the exemption.