Such addition to the tax is determined by applying to the amount of the underpayment for the period of underpayment:
(ii) Such addition to the tax is determined by applying to the amount of the underpayment for the period of underpayment:
(a)the applicable rate established under section 697(j) of article 22 of the Tax Law (see Part 2393 of this Title); or#
(a) the applicable rate established under section 697(j) of article 22 of the Tax Law (see Part 2393 of this Title); or
(b)if no rate is set, the rate specified in section 685(c)(1) of the Tax Law.#
(b) if no rate is set, the rate specified in section 685(c)(1) of the Tax Law.