Overpayment and underpaymentrates of interest. Except as otherwise provided by law, interest ratesused in computing the amounts of interest to be paid on overpaymentsor imposed on underpayments and recoveries of erroneous refunds ofany taxes imposed by or pursuant to the authority of the Tax Law,or any other taxes administered by the Commissioner of Taxation andFinance, are set by the commissioner on a quarterly basis withoutpromulgation by regulation. The interest rates set by the commissionerare published in the section for miscellaneous notices in the NewYork State Register, and notice thereof is given by other appropriatemeans (e.g., posting on the department's website), no laterthan 20 days preceding the first day of the calendar quarter duringwhich such interest rates apply. Such rates are prescribed in sections697(j) and 1096(e) of the Tax Law and in section 11-1797(j) of theAdministrative Code of the City of New York. Reference to taxes inthis section includes special assessments, fees, and any other impositionsthat are administered by the commissioner.