In re the Estate of Sullivan

Leon Schwerzmann, Jr., J.

The executors of this estate, having failed to pay over 33%% of the New York estate tax *462due thereon until nearly six years after the date of decedent’s death, seek to have the resulting interest liability on the unpaid portion reduced from 10% to 6% per annum.

The governing statute, of course, is subdivision 1 of section 249-z of the Tax Law, made applicable by subdivision (b) of section 962 thereof. Relevant to this application, subdivision 1 of section 249-z provides that the tax in question ‘ ‘ shall be due and payable at the time of the decedent’s death and shall…