{"data":{"id":"us-co/c.r.s.-39-23.5-117","jurisdiction":"us-co","citation":"C.R.S. § 39-23.5-117","heading":"Estate tax - effective date - applicability.","body":"This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.","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":"994dda3d46f9605c61d8e4a1432585bf40ee86cdcc33a3268655e830141c5d52","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-23.5-116","next":"us-co/c.r.s.-39-24-101"},"notice":"GroundRules: Original legal text. Not legal advice."}