This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.
C.R.S. § 39-23.5-117
Estate tax
Known as the Colorado Estate Tax Law
The act spans §§ 39–39 (17 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.