California Statutes
§ 20212. — 20212. (Enacted by Stats. 1990, Ch. 79.)
California·Code PROB Probate 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
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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California § 20212. (20212. (Enacted by Stats. 1990, Ch. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Stats. 1990, Ch. 79.