Colorado Code
Part 14 - Colorado Uniform Estate Tax Apportionment Act
§ 15-12-1408. Securing Payment of Estate Tax From Property in Possession of Fiduciary

Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 706, § 1, effective August 10.
This section grants a fiduciary discretion either to retain funds or to require a distributee to provide security for payment of that distributee's share of the estate tax. The fiduciary's exercise of that discretion and use of retained properties are subject to the fiduciary's duty to treat the parties fairly.

Structure Colorado Code