{"data":{"id":"us-co/c.r.s.-39-24-102","jurisdiction":"us-co","citation":"C.R.S. § 39-24-102","heading":"Definitions.","body":"As used in this article 24, unless the context otherwise requires:\n\n(1) \"Board\" means a board of arbitrators formed pursuant to section 39-24-105.\n\n(2) \"State\" means any state, territory, or possession of the United States and the District of Columbia.","path":["Title 39 - Taxation","Article 24 - Interstate Compromise, Arbitration - Inheritance 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":"33910791b7153e8cdeb386cca036daede2d3080b419ab9c45e5467ac1b4ad7fa","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-24-101","next":"us-co/c.r.s.-39-24-103"},"notice":"GroundRules: Original legal text. Not legal advice."}