2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 24 - Interstate Compromise, Arbitration - Inheritance Tax
§ 39-24-110. Filing of determination
The executive director of the department of revenue, the board, or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement or a duplicate made pursuant to section 39-24-105, with the authority having jurisdiction to assess or determine the inheritance taxes in the state determined by the board to be the domicile of the decedent, and shall file copies of such documents with the authorities that would have been empowered to assess or determine the inheritance taxes in each of the other states involved.
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