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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 23.5 - Colorado Estate Tax
Article 23.5 - Colorado Estate Tax
§ 39-23.5-101. Short title
§ 39-23.5-102. Definitions
§ 39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined
§ 39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined
§ 39-23.5-105. Tax upon transfer of gross estate of aliens - amount - property of alien defined
§ 39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-skipping transfer
§ 39-23.5-107. Tax returns - date to be filed - extension
§ 39-23.5-108. Payment date - extension - installment
§ 39-23.5-109. Interest
§ 39-23.5-110. Penalty
§ 39-23.5-111. Amended returns - final determination
§ 39-23.5-112. Refund for overpayment
§ 39-23.5-113. Criminal acts relating to returns
§ 39-23.5-114. Liability for payment
§ 39-23.5-115. Administration by department - action for collection of tax - appeals - limitations
§ 39-23.5-116. Deposit of moneys collected - legislative finding
§ 39-23.5-117. Estate tax - effective date - applicability