California Statutes
§ 20212. — 20212. (Enacted by Stats. 1990, Ch. 79.)
California § 20212.
JurisdictionCalifornia
Code PROBProbate Code - PROB
Div. 10.DIVISION 10. PRORATION OF TAXES
Ch. 2.CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer
Art. 2.ARTICLE 2. Proration
This text of California § 20212. (20212. (Enacted by Stats. 1990, Ch. 79.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Probate Code - PROB Code § 20212. (2026).
Text
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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Legislative History
Enacted by Stats. 1990, Ch. 79.
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