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Colorado Rev. Stat.
2021 Colorado Code
Title 39 - Taxation
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
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