C.R.S. § 39-23.5-117: Estate tax - effective date - applicability.
Where this section sits in the code
- Title 39 - Taxation
- Article 23.5 - Colorado Estate Tax
This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.
Collected 2026-09-14T18:37:45Z. Source file · JSON