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Colorado Revised Statutes (C.R.S.)
Title 39
Article 23.5
Colorado Estate Tax
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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.