{"data":{"id":"us-co/c.r.s.-39-23.5-101","jurisdiction":"us-co","citation":"C.R.S. § 39-23.5-101","heading":"Short title.","body":"This article shall be known and may be cited as the \"Colorado Estate Tax Law\".","path":["Title 39 - Taxation","Article 23.5 - Colorado Estate Tax"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"b4c856956b3191e3cf8f77d015cb75fa226e8d1faca06efa6c696c2acc3febc4","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-23-101-to-39-23-170","next":"us-co/c.r.s.-39-23.5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}