N.Y. Labor Law § 578: 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.