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§ 39-23.5-101. Short Title - This article shall be known and may be cited as...
§ 39-23.5-102. Definitions - As used in this article, unless the context otherwise requires:...
§ 39-23.5-103. Tax on Transfer of Gross Estate of Domiciliaries - Amount - Credit - Property of a Domiciliary Defined - Source: L. 79: Entire article added, p. 1432, § 16,...
§ 39-23.5-104. Tax on Transfer of Gross Estate of Nondomiciliaries - Amount - Property of a Nondomiciliary Defined - Source: L. 79: Entire article added, p. 1433, § 16,...
§ 39-23.5-105. Tax Upon Transfer of Gross Estate of Aliens - Amount - Property of Alien Defined - Source: L. 79: Entire article added, p. 1433, § 16,...
§ 39-23.5-106. Tax on Generation-Skipping Transfer - Amount - Property Included in Generation-Skipping Transfer - Source: L. 79: Entire article added, p. 1433, § 16,...
§ 39-23.5-107. Tax Returns - Date to Be Filed - Extension - Source: L. 79: Entire article added, p. 1433, § 16,...
§ 39-23.5-108. Payment Date - Extension - Installment - Source: L. 79: Entire article added, p. 1434, § 16,...
§ 39-23.5-109. Interest - Source: L. 79: Entire article added, p. 1434, § 16,...
§ 39-23.5-110. Penalty - Source: L. 79: Entire article added, p. 1434, § 16,...
§ 39-23.5-111. Amended Returns - Final Determination - Source: L. 79: Entire article added, p. 1434, § 16,...
§ 39-23.5-112. Refund for Overpayment - Source: L. 79: Entire article added, p. 1435, § 16,...
§ 39-23.5-113. Criminal Acts Relating to Returns - Any person who willfully fails to file a Colorado return...
§ 39-23.5-114. Liability for Payment - Source: L. 79: Entire article added, p. 1435, § 16,...
§ 39-23.5-115. Administration by Department - Action for Collection of Tax - Appeals - Limitations - Source: L. 79: Entire article added, p. 1435, § 16,...
§ 39-23.5-116. Deposit of Moneys Collected - Legislative Finding - Source: L. 79: Entire article added, p. 1436, § 16,...
§ 39-23.5-117. Estate Tax - Effective Date - Applicability - This article shall take effect January 1, 1980, and shall...