Statute · California Probate Code
Cal. Prob. Code § 20212 — Proration
Cal. Prob. Code § 20212
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In making a proration required by this article:
Citator
Cal. Prob. Code § 20212 — Proration is in force in the current edition of the Code, and nothing recorded condemns it.
In making a proration required by this article:
(a) Allowances shall be made for credits, exemptions, and deductions allowed for the purpose of determining the tax payable.
(b) Interest and penalties on any deficiency shall be charged to equitably reflect the benefits and burdens of the deficiency and of any tax deductions associated with the interest and penalties.