Colorado Code
Part 14 - Colorado Uniform Estate Tax Apportionment Act
§ 15-12-1414. Delayed Application

Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 707, § 1, effective August 10.
Testamentary capacity was chosen as the standard for determining whether the preclusion for applying the Act's apportionment rules is extended beyond the statutory period despite the fact that a different standard is employed to determine whether a person has the capacity to execute non-testamentary instruments. Testamentary capacity is employed in the Act because it has a well established meaning and will provide a uniform standard. See Restatement (Third) of Property: Wills and Other Donative Transfers, Section 8.1 (2003).

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