There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 23.5 - Colorado Estate Tax
- § 39-23.5-101. Short title
- § 39-23.5-102. Definitions
- § 39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined
- § 39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined
- § 39-23.5-105. Tax upon transfer of gross estate of aliens - amount - property of alien defined
- § 39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-skipping transfer
- § 39-23.5-107. Tax returns - date to be filed - extension
- § 39-23.5-108. Payment date - extension - installment
- § 39-23.5-109. Interest
- § 39-23.5-110. Penalty
- § 39-23.5-111. Amended returns - final determination
- § 39-23.5-112. Refund for overpayment
- § 39-23.5-113. Criminal acts relating to returns
- § 39-23.5-114. Liability for payment
- § 39-23.5-115. Administration by department - action for collection of tax - appeals - limitations
- § 39-23.5-116. Deposit of moneys collected - legislative finding
- § 39-23.5-117. Estate tax - effective date - applicability
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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