GroundRules
PROB § 20212
Where this section sits in the code
- Probate Code - PROB
- DIVISION 10. PRORATION OF TAXES [20100. - 20225.]
- CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer [20200. - 20225.]
- ARTICLE 2. Proration [20210. - 20215.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON