Source: L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1535, § 7, effective July 1. L. 92: (2) amended and (3) to (6) added, p. 2249, § 7, effective July 1. L. 2002: (5)(f) amended, p. 1362, § 20, effective July 1.
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