N.Y. Tax Law § 991
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.
N.Y. Tax Law § 991