Cal. PROB § 20212
This is the official text of Cal. PROB § 20212, part of California’s Probate Code — governs wills, trusts, estates, and conservatorships.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory 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.
(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.
Status: in_force · Read it on the official government site
Dealing with a probate matter in California?
See all California Probate lawyers
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.