{"data":{"id":"us-co/c.r.s.-15-12-1408","jurisdiction":"us-co","citation":"C.R.S. § 15-12-1408","heading":"Securing payment of estate tax from property in possession of fiduciary.","body":"(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.\n\n(2) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\n\n(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.","path":["Title 15 - PROBATE, TRUSTS, AND FIDUCIARIES","Article 12 - Probate of Wills and Administration","Part 14 - COLORADO UNIFORM ESTATE TAX APPORTIONMENT ACT"],"source_url":"https://olls.info/crs/crs2026-title-15.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"a244a71c3234538d65da0f0be81b89c3cd1e7b2ceb660a593ffa7800faaaf963","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-15-12-1407","next":"us-co/c.r.s.-15-12-1409"},"notice":"GroundRules: Original legal text. Not legal advice."}