46:30B-105.2 Calculation of penalty and interest after examination. For the purpose of assessing and calculating the penalties and interest on unclaimed property discovered during an examination or audit and previously payable or distributable but not paid to the administrator, the date on which the unclaimed property was originally payable or distributable shall be used as the date from which penalties and interest are assessed and calculated. L.1989,c.58,s.1.
New Jersey Legal Code