2006 New York Code - Non-liability For Penalty And Interest.

 
    §  578.  Non-liability  for  penalty and interest. 1. Conditions.  The
  provisions of this section  shall  apply  to  employers  who  failed  to
  discharge  obligations  under this title because of the bona fide belief
  that all or some of their employees are covered under  the  unemployment
  insurance  laws  of  other states or of the United States, provided they
  paid pursuant to such laws the contributions required thereunder on  all
  wages of all such employees.
    2.  Extent. Failure to pay contributions under this title with respect
  to such employees shall not render any such employer liable for interest
  provided such contributions are paid within ninety  days  following  the
  date  on  which  a determination or decision establishing the employer's
  liability therefor has become final. If such contributions are not  paid
  within  ninety days following such date, interest shall be assessed only
  from such date to the date of payment.