Section 960. Nonresident's estate tax

(a) General.--A tax is hereby imposed
  on the transfer, from any deceased individual who at his death was not a
  resident  of  New  York  state,  of  real and tangible personal property
  having an actual situs in New York state and either  (i)  includible  in
  his  federal  gross  estate or (ii) which would be includible in his New
  York gross estate pursuant to section nine hundred fifty-seven (relating
  to certain limited powers of appointment) if he were a resident  of  New
  York state.
    (b) Computation of tax.--The tax imposed under subsection (a) shall be
  the  same  as  the  tax  that  would  be due, if the decedent had died a
  resident, under subsection (a) of section nine hundred fifty-two, except
  that for purposes of allocating the tax under subsection (b) of  section
  nine  hundred  fifty-two,  "New  York gross estate", in the numerator in
  subsection (b) of section nine hundred fifty-two, shall not include  the
  value  of  any  intangible personal property otherwise includible in the
  deceased individual's New York gross estate.
    (c) Cross reference.--(1) For valuation of property includible in  the
  New  York  gross estate if the decedent had been a resident, see section
  nine hundred fifty-four.
    (2) For provisions of the internal  revenue  code  applicable  to  the
  federal  gross  estate  of  a  decedent who was neither a resident nor a
  citizen of the United States, see: