{"data":{"id":"us-co/c.r.s.-39-24-108","jurisdiction":"us-co","citation":"C.R.S. § 39-24-108","heading":"Determination of domicile.","body":"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.","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":"a0149103a5abdb83875bfb28a49b78b4b1747173c8b19374ded15c0999868cd7","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-24-107","next":"us-co/c.r.s.-39-24-109"},"notice":"GroundRules: Original legal text. Not legal advice."}