Section 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.