§ 960-a. Reciprocity. The tax imposed by this article in respect of
personal property (except tangible personal property having an actual
situs in this state) shall not be payable if the transferor is a
resident of a state or territory of the United States the laws of which,
at the time of the transfer, contained a reciprocal provision under
which nonresidents were exempted from transfer taxes or death taxes of
every character in respect of personal property (except tangible
personal property having an actual situs therein) provided the state or
territory of residence of such nonresident allowed a similar exemption
to residents of the state or territory of residence of such transferor.
For the purposes of this section, the District of Columbia and the
Commonwealth of Puerto Rico shall be considered territories of the
United States.