§ 21-35. Exemption, transfers in connection with dissolution of marriage.

(a)

No Documentary Transfer Tax shall be due upon any document transferring an interest in community, quasi-community or quasi-marital property between spouses, when such transfer is made to effectuate the division or allocation of such property pursuant to a judgment of dissolution, separation or nullity of marriage, or any other order or judgment rendered pursuant to the Family Code, or pursuant to a written agreement between the spouses executed in contemplation of any such order or judgment.

(b)

To qualify for this exemption, the document described in subsection (a) of this section shall contain a statement, signed by either spouse, indicating that it is entitled to this exemption.

(Ord. No. 3982, § 2 (part), 3-25-08)