Colorado Uniform Estate Tax Apportionment Act | Midpage

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Colorado Revised Statutes (C.R.S.)

Part 14

Colorado Uniform Estate Tax Apportionment Act

15-12-1401Short title.15-12-1402Definitions.15-12-1403Apportionment by will or other dispositive instrument.15-12-1404Statutory apportionment of estate taxes.15-12-1405Credits and deferrals.15-12-1406Insulated property, advancement of tax - definitions.15-12-1407Apportionment and recapture of special elective benefits.15-12-1408Securing payment of estate tax from property in possession of fiduciary.15-12-1409Collection of estate tax by fiduciary.15-12-1410Right of reimbursement.15-12-1411Action to determine or enforce part.15-12-1412Uniformity of application and construction.15-12-1413Severability.15-12-1414Delayed application.