Source: L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 80: (4) amended, p. 797, § 63, effective June 5; (3) and (4) added, p. 523, § 2, effective July 1. L. 83: IP(1) and (2) to (4) amended and (5) added, p. 1534, § 6, effective July 1. L. 85: (6) added, p. 1255, § 6, effective January 1, 1986. L. 87: IP(1), (3), and (4) amended, p. 1470, § 1, effective April 22. L. 92: (7) added, p. 2249, § 6, effective July 1. L. 98: (8) and (9) added, p. 314, § 2, effective July 1. L. 99: IP(8) amended, p. 630, § 44, effective August 4.
Structure Colorado Code
Article 23.5 - Colorado Estate Tax
§ 39-23.5-105. Tax Upon Transfer of Gross Estate of Aliens - Amount - Property of Alien Defined
§ 39-23.5-107. Tax Returns - Date to Be Filed - Extension
§ 39-23.5-108. Payment Date - Extension - Installment
§ 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