California · Probate Code
PROB §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.
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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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