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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 23.5. Colorado Estate Tax
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see ยง 20 of article X of the state constitution.
- Section 39-23.5-101. Short title.
- Section 39-23.5-102. Definitions.
- Section 39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit property of a domiciliary defined.
- Section 39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined.
- Section 39-23.5-105. Tax upon transfer of gross estate of aliens - amount - property of alien defined.
- Section 39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-skipping transfer.
- Section 39-23.5-107. Tax returns - date to be filed - extension.
- Section 39-23.5-108. Payment date - extension - installment.
- Section 39-23.5-109. Interest.
- Section 39-23.5-110. Penalty.
- Section 39-23.5-111. Amended returns - final determination.
- Section 39-23.5-112. Refund for overpayment.
- Section 39-23.5-113. Criminal acts relating to returns.
- Section 39-23.5-114. Liability for payment.
- Section 39-23.5-115. Administration by department - action for collection of tax - appeals limitations.
- Section 39-23.5-116. Deposit of moneys collected - legislative finding.
- Section 39-23.5-117. Estate tax - effective date - applicability.
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