Prob. Code, § 20212 · Article 2. Proration
Prob. Code, § 20212
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Enacted by Stats. 1990, Ch. 79.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=20212.
- Text hash
- sha256 7e2c406250cf5cf84acd37434021ca835e0a27e74cc0a7cc3fb480c3e3622ccc
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.