... the * decedent’s death on June 18, 2000), pursuant to N.J.S.A. 54:35-3. For the reasons discussed below, I have determined that interest ... paid from eight months after the death of the decedent. N.J.S.A. 54:35-3. The Estate has paid the full amount of taxes assessed ... of death at ten percent per annum, as required under N.J.S.A. 54:35-3. This ten percent rate was later reduced to six percent ... definition of such is governed by the general provisions of N.J.S.A. 54:35-3 (applying interest on unpaid inheritance taxes commencing eight months after ... such 8 months until the cause of delay is removed…. [ N.J.S.A. 54:35-3.] An exception to the due date for taxes is found ... provides no exception for the application of the provision of N.J.S.A. 54:35-3. Even though the malpractice and misappropriation of funds were ...