C.R.S. § 39-24-108: Determination of domicile.
Where this section sits in the code
- Title 39 - Taxation
- Article 24 - Interstate Compromise, Arbitration - Inheritance Tax
The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose.
Collected 2026-09-14T18:37:45Z. Source file · JSON