Colo. Rev. Stat. § 39-2-113
(1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which:
Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective January 1, 1977.
Cross references: For abatement and refund of taxes, see §§ 39-1-113 and 39-10-114.