Revenue and Taxation Code § 11930.5

11930.5.

(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.

(b) For purposes of this section, “tribal land return transaction” means a land return acquisition that transfers ownership of land to a federally recognized tribe or a wholly owned subsidiary of a federally recognized Indian tribe in fee simple and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational, or conservation purposes.

(c) This section shall remain in effect only until January 1, 2031, and as of that date is repealed.