N.Y. Tax Law § 960-a: Reciprocity

§ 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.