GroundRules
C.R.S. § 39-24-102: Definitions.
Where this section sits in the code
- Title 39 - Taxation
- Article 24 - Interstate Compromise, Arbitration - Inheritance Tax
As used in this article 24, unless the context otherwise requires:
(1) "Board" means a board of arbitrators formed pursuant to section 39-24-105.
(2) "State" means any state, territory, or possession of the United States and the District of Columbia.
Collected 2026-09-14T18:37:45Z. Source file · JSON