N.Y. Tax Law § 960-A — Reciprocity

§ 960-a. Reciprocity. The tax imposed by this article in respect of\npersonal property (except tangible personal property having an actual\nsitus in this state) shall not be payable if the transferor is a\nresident of a state or territory of the United States the laws of which,\nat the time of the transfer, contained a reciprocal provision under\nwhich nonresidents were exempted from transfer taxes or death taxes of\nevery character in respect of personal property (except tangible\npersonal property having an actual situs therein) provided the state or\nterritory of residence of such nonresident allowed a similar exemption\nto residents of the state or territory of residence of such transferor.\nFor the purposes of this section, the District of Columbia and the\nCommonwealth of Puerto Rico shall be considered territories of the\nUnited States.\n