There is a newer version of the Colorado Revised Statutes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
§ 39-23.5-117. Estate tax - effective date - applicability
CO Rev Stat ยง 39-23.5-117 (2016) What's This?
This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.
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