2015 New York Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 4 - (990 - 999-A) PROCEDURE AND ADMINISTRATION
991 - Interest accrual relief for additional tax attributable to newly-discovered abandoned property.

  991.  Interest  accrual  relief  for additional tax attributable to
  newly-discovered abandoned property. Notwithstanding any other provision
  of law, in computing the interest due on an addition to tax owed  by  an
  estate  attributable  to  the  inclusion  in  the estate's federal gross
  estate of an asset held by the comptroller as  abandoned  property,  the
  commissioner  shall  apply  the  interest  rate used by the comptroller,
  pursuant to section fourteen hundred five of the abandoned property law,
  in computing the interest due on such abandoned property  while  in  the
  comptroller's  possession  (including a zero rate if the comptroller did
  not pay interest on such property) if, as of the date prescribed for the
  filing of a return required by this article,  including  any  extensions
  granted  for  filing,  information  pertaining  to the asset had not yet
  appeared in the public records of  abandoned  property  required  to  be
  maintained  by  the comptroller pursuant to section fourteen hundred one
  of the abandoned property law.