Earlier editions: 2020-112018-11
DIVISION 10. PRORATION OF TAXES 20100-20225›CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer 20200-20225›ARTICLE 2. Proration 20210-20215
§ 20212
California Probate Code · 2026-10 edition · updated 2026-10-04 · California
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.
(Enacted by Stats. 1990, Ch. 79.)
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