Colorado Code
Article 23.5 - Colorado Estate Tax
§ 39-23.5-102. Definitions

As used in this article, unless the context otherwise requires:

(4.5) Repealed.

(5.5) "Federal additional estate tax return" means any federal estate tax return designated for reporting the recapture of estate tax under section 2032A of the internal revenue code, the additional estate tax imposed for failure to materially participate in a business, dispositions of interests, or other noncompliance under section 2057 of the internal revenue code, and the additional estate tax imposed for failure to implement the agreement under section 2031 of the internal revenue code.

(9.5) "Internal revenue code" means the "Internal Revenue Code of 1986", as amended, and any regulations thereunder. The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.

(13.3) "Person required to file" means any person, including a personal representative, qualified heir, distributee, or trustee required or permitted to file a federal return or a Colorado return pursuant to the provisions of the internal revenue code or this article.
(13.6) "Qualified heir" means a qualified heir as defined in section 2032A (e)(1) of the internal revenue code or as defined in section 2057 (i)(1) of the internal revenue code if the family-owned business deduction provisions of the internal revenue code are applicable.

(17.5) Repealed.
(17.7) "Unified credit" means the credit against federal estate tax under sections 2010 and 2102 (c)(1) of the internal revenue code.

Source: L. 79: Entire article added, p. 1431, § 16, effective July 3. L. 83: (1), (2), (6) to (9), (13), (17), and (18) amended, (4.5), (9.5), (13.3), (13.6), and (17.5) added, and (14) to (16) repealed, pp. 1532, 1538, §§ 1, 15, effective July 1. L. 88: (2), (7), (8), (9.5), and (17) amended and (4.5) and (17.5) repealed, pp. 1325, 1327, §§ 1, 7, effective April 6. L. 90: (12) amended, p. 457, § 39, effective April 18. L. 92: (5.5) and (17.7) added and (18) amended, p. 2247, § 2, effective July 1. L. 98: (5.5) and (13.6) amended, p. 314, § 1, effective July 1. L. 99: (5.5) and (13.6) amended, p. 630, § 43, effective August 4.