§ 3.32.100. Exemptions and exceptions—Community, quasi-community, quasi-marital property

Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or 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 judgment declaring a decree of dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to part 5 (commencing with section 4000) of division 4 of the California Civil Code, or by written agreement between spouses, executed in contemplation of any such judgment or order, whether or not the agreement is incorporated as any of the orders of judgments.

(Ord. No. 380)