Section 11927 Of Chapter 3. Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 6.7. >> Chapter 3.
11927
. (a) Any tax imposed pursuant to this part 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 assets between spouses for the purpose of
effecting a division of 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 orders.
(b) In order to qualify for the exemption provided in subdivision
(a), 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.