California § 20212 - In making a proration required by this article: (a) Allowances shall be made for

Full text of California Public Contract Code - PCC § 20212 — In making a proration required by this article: (a) Allowances shall be made for, with citation guidance and answers to common questions.

§ 20212. In making a proration required by this article: (a) Allowances shall be made for

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.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 20212

What does Public Contract Code - PCC § 20212 cover?

Section 20212 ("In making a proration required by this article: (a) Allowances shall be made for") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 20212?

A common citation format is "Public Contract Code - PCC § 20212" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 20212 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.