§ 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.