Colorado Code
Article 1 - Fiduciary
Part 4 - Uniform Principal and Income Act

§ 15-1-409. Apportionment of Receipts and Disbursements When Decedent Dies or Income Interest Begins - Source: L. 2000: Entire part R&RE, p. 1137, § 1,...

§ 15-1-410. Apportionment When Income Interest Ends - Source: L. 2000: Entire part R&RE, p. 1137, § 1,...

§ 15-1-411. Character of Receipts - Source: L. 2000: Entire part R&RE, p. 1138, § 1,...

§ 15-1-412. Distribution From Trust or Estate - A trustee shall allocate to income an amount received as...

§ 15-1-413. Business and Other Activities Conducted by Trustee - Source: L. 2000: Entire part R&RE, p. 1139, § 1,...

§ 15-1-414. Principal Receipts - Source: L. 2000: Entire part R&RE, p. 1139, § 1,...

§ 15-1-415. Rental Property - To the extent that a trustee accounts for receipts from...

§ 15-1-416. Obligation to Pay Money - Source: L. 2000: Entire part R&RE, p. 1140, § 1,...

§ 15-1-417. Insurance Policies and Similar Contracts - Source: L. 2000: Entire part R&RE, p. 1140, § 1,...

§ 15-1-418. Insubstantial Allocations Not Required - Source: L. 2000: Entire part R&RE, p. 1141, § 1,...

§ 15-1-419. Deferred Compensation, Annuities, and Similar Payments - Source: L. 2000: Entire part R&RE, p. 1141, § 1,...

§ 15-1-420. Liquidating Asset - Source: L. 2000: Entire part R&RE, p. 1142, § 1,...

§ 15-1-421. Minerals, Water, and Other Natural Resources - Source: L. 2000: Entire part R&RE, p. 1142, § 1,...

§ 15-1-421.5. Disposition of Natural Resources - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-422. Timber - Source: L. 2000: Entire part R&RE, p. 1143, § 1,...

§ 15-1-423. Property Not Productive of Income - Source: L. 2000: Entire part R&RE, p. 1144, § 1,...

§ 15-1-424. Derivatives and Options - Source: L. 2000: Entire part R&RE, p. 1144, § 1,...

§ 15-1-425. Asset-Backed Securities - Source: L. 2000: Entire part R&RE, p. 1144, § 1,...

§ 15-1-426. Disbursements From Income - Source: L. 2000: Entire part R&RE, p. 1145, § 1,...

§ 15-1-427. Disbursements From Principal - Source: L. 2000: Entire part R&RE, p. 1145, § 1,...

§ 15-1-428. Transfers From Income to Principal for Depreciation - Source: L. 2000: Entire part R&RE, p. 1145, § 1,...

§ 15-1-429. Transfers From Income to Reimburse Principal - Source: L. 2000: Entire part R&RE, p. 1147, § 1,...

§ 15-1-430. Income Taxes - Source: L. 2000: Entire part R&RE, p. 1147, § 1,...

§ 15-1-431. Adjustments Between Principal and Income Because of Taxes - Source: L. 2000: Entire part R&RE, p. 1148, § 1,...

§ 15-1-432. Uniformity of Application - Construction - In applying and construing this uniform act, consideration shall be...

§ 15-1-433. Severability - If any provision of subparts 1 through 6 of this...

§ 15-1-434. Effective Date - Application to Existing Trusts and Estates - Election - Source: L. 2000: Entire part R&RE, p. 1149, § 1,...

§ 15-1-435. Application of Certain Provisions - Notice of Election - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-436. Transitional Matters - Source: L. 2009: Entire section added, (SB 09-139), ch. 131,...

§ 15-1-451. Short Title - This subpart 7 shall be known and may be cited...

§ 15-1-452. Source and Prior Enactment - Uniform Application - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-453. Definitions - Construction of Terms - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-454. Applicability - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-455. Application of This Subpart 7 - Powers of Settlor - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-456. Income and Principal - Disposition - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-457. Apportionment of Income - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-458. Corporate Dividends and Share Rights - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-459. Premium and Discount Bonds - Where any part of the principal consists of bonds or...

§ 15-1-460. Principal Used in Business - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-461. Principal Comprising Animals - If any part of the principal consists of animals employed...

§ 15-1-462. Principal Subject to Depletion - If any part of the principal consists of property other...

§ 15-1-463. Unproductive Estate - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-464. Disposition of Natural Resources - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-464.5. Disposition of Natural Resources - Special Applicability - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-465. Expenses - Trust Estates - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-466. Expenses - Nontrust Estates - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-467. Disposition of Net Probate Income - Source: L. 2009: Entire section added, (HB 09-1241), ch. 169,...

§ 15-1-468. Repeal of Part - This part 4 is repealed, effective January 1, 2022. Source:...

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Colorado Code Article 1 - Fiduciary Part 4 - Uniform Principal and Income Act

Colorado Code
Article 1 - Fiduciary
Part 4 - Uniform Principal and Income Act