Probate Code section 20212

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.

Source: Section 20212, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PROB§ionNum=20212.­ (updated Jan. 1, 1990; accessed Aug. 25, 2025).

Green check means up to date. Up to date

Verified:
Aug. 25, 2025

§ 20212's source at ca​.gov