1. STOLEN FROM, HIDDEN FROM, OR OTHERWISE LOST TO A
VICTIM OF NAZI PERSECUTION DUE TO NAZI PERSECUTION;

2. SUBSEQUENTLY RECOVERED; AND

3. RECEIVED BY THE DECEDENT DURING THE DECEDENT'S

LIFETIME; OR

(II) A DISTRIBUTION MADE TO A DECEDENT BECAUSE OF THE
DECEDENT'S STATUS AS:

1. A VICTIM OF NAZI PERSECUTION; OR

2. A SPOUSE OR DESCENDANT OF A VICTIM OF NAZI

PERSECUTION.

(L) (1) (I) IN THIS SUBSECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(II) " HOLOCAUST VICTIM" MEANS AN INDIVIDUAL WHO DIED OR
LOST PROPERTY AS A RESULT OF DISCRIMINATORY LAWS, POLICIES, OR ACTIONS
TARGETED AGAINST DISCRETE GROUPS OF INDIVIDUALS BASED ON RACE,
RELIGION, ETHNICITY, SEXUAL ORIENTATION, OR NATIONAL ORIGIN, WHETHER OR
NOT THE INDIVIDUAL WAS ACTUALLY A MEMBER OF ANY OF THOSE GROUPS, OR
BECAUSE THE INDIVIDUAL ASSISTED OR ALLEGEDLY ASSISTED ANY OF THOSE
GROUPS, BETWEEN JANUARY 1, 1929 AND DECEMBER 31, 1945, IN THE COUNTRY OF
NAZI GERMANY, AREAS OCCUPIED BY NAZI GERMANY, THOSE EUROPEAN
COUNTRIES ALLIED WITH NAZI GERMANY, AREAS OCCUPIED BY THOSE EUROPEAN
COUNTRIES ALLIED WITH NAZI GERMANY, OR ANY OTHER NEUTRAL EUROPEAN
COUNTRY OR AREA IN EUROPE UNDER THE INFLUENCE OR THREAT OF INVASION BY
NAZI GERMANY OR BY ANY EUROPEAN COUNTRY ALLIED WITH OR OCCUPIED BY
NAZI GERMANY.

(III) " NAZI GERMANY" MEANS:

1. FOR THE PERIOD FROM 1929 TO 1933, THE REPUBLIC OF
GERMANY. COMMONLY REFERRED TO AS THE WEIMAR REPUBLIC: AND

2. FOR THE PERIOD FROM 1933 THROUGH 1945, DEUTSCHE

REICH.

(2) THE INHERITANCE TAX DOES NOT APPLY TO THE RECEIPT OF
PROPERTY THAT IS:

(I) TANGIBLE OR INTANGIBLE PROPERTY OR COMPENSATION FOR
TANGIBLE OR INTANGIBLE PROPERTY THAT WAS SEIZED, MISAPPROPRIATED, OR
LOST AS A RESULT OF THE ACTIONS OR POLICIES OF NAZI GERMANY TOWARD A
HOLOCAUST VICTIM; OR

(II) AMOUNTS RECEIVED BY A DECEDENT AS REPARATIONS OR
RESTITUTION FOR THE LOSS OF LIBERTY OR DAMAGE TO THE HEALTH OF THE
DECEDENT BECAUSE THE DECEDENT WAS: