Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 706, § 1, effective August 10.
The Act does not include a provision for interest on the collection of a reimbursement, and the question of whether interest will be payable is left to the courts to decide.
Structure Colorado Code
Title 15 - Probate, Trusts, and Fiduciaries
Article 12 - Probate of Wills and Administration
Part 14 - Colorado Uniform Estate Tax Apportionment Act
§ 15-12-1403. Apportionment by Will or Other Dispositive Instrument
§ 15-12-1404. Statutory Apportionment of Estate Taxes
§ 15-12-1405. Credits and Deferrals
§ 15-12-1406. Insulated Property, Advancement of Tax - Definitions
§ 15-12-1407. Apportionment and Recapture of Special Elective Benefits
§ 15-12-1408. Securing Payment of Estate Tax From Property in Possession of Fiduciary
§ 15-12-1409. Collection of Estate Tax by Fiduciary
§ 15-12-1410. Right of Reimbursement
§ 15-12-1411. Action to Determine or Enforce Part