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§ 39-23-5-117 — Colorado Law | CourtGPT
  1. Home/
  2. Laws/
  3. Colorado/
  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Specific Taxes - General and Administrative (§§ 39-20-101 — 39-21-405)/
  6. Estate and Inheritance and Succession Tax/
  7. Article 23.5 - Colorado Estate Tax/
  8. § 39-23-5-117
Colorado Legal Code

§ 39-23-5-117

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This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.L. 79: Entire article added, p. 1436, § 16, effective July 3. L. 2002: Entire section amended, p. 1359, § 3, effective July 1.