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California Code, Probate Code - PROB § 20212

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - California Code, Probate Code - PROB § 20212 - last updated January 01, 2025 | https://codes.findlaw.com/ca/probate-code/prob-sect-20212/

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