Article
Colo. Estate Tax
- C.R.S. § 39-23.5-101— Short title
- C.R.S. § 39-23.5-102— Definitions
- C.R.S. § 39-23.5-103— Tax on transfer of gross estate of domiciliaries
- C.R.S. § 39-23.5-104— Tax on transfer of gross estate of nondomiciliaries
- C.R.S. § 39-23.5-105— Tax upon transfer of gross estate of aliens
- C.R.S. § 39-23.5-106— Tax on generation-skipping transfer
- C.R.S. § 39-23.5-107— Tax returns
- C.R.S. § 39-23.5-108— Payment date
- C.R.S. § 39-23.5-109— Interest
- C.R.S. § 39-23.5-110— Penalty
- C.R.S. § 39-23.5-111— Amended returns
- C.R.S. § 39-23.5-112— Refund for overpayment
- C.R.S. § 39-23.5-113— Criminal acts relating to returns
- C.R.S. § 39-23.5-114— Liability for payment
- C.R.S. § 39-23.5-115— Administration by department
- C.R.S. § 39-23.5-116— Deposit of moneys collected
- C.R.S. § 39-23.5-117— Estate tax