Colorado · Statutes
Article 23.5
17 sections
17 sections
- C.R.S. § 39-23.5-10139-23.5-101. Short title
- C.R.S. § 39-23.5-10239-23.5-102. DefinitionsRepealed
- C.R.S. § 39-23.5-10339-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of
- C.R.S. § 39-23.5-10439-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a non
- C.R.S. § 39-23.5-10539-23.5-105. Tax upon transfer of gross estate of aliens - amount - property of alien defined
- C.R.S. § 39-23.5-10639-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-s
- C.R.S. § 39-23.5-10739-23.5-107. Tax returns - date to be filed - extension
- C.R.S. § 39-23.5-10839-23.5-108. Payment date - extension - installment
- C.R.S. § 39-23.5-10939-23.5-109. Interest
- C.R.S. § 39-23.5-11039-23.5-110. Penalty
- C.R.S. § 39-23.5-11139-23.5-111. Amended returns - final determination
- C.R.S. § 39-23.5-11239-23.5-112. Refund for overpayment
- C.R.S. § 39-23.5-11339-23.5-113. Criminal acts relating to returns
- C.R.S. § 39-23.5-11439-23.5-114. Liability for payment
- C.R.S. § 39-23.5-11539-23.5-115. Administration by department - action for collection of tax - appeals - limitati
- C.R.S. § 39-23.5-11639-23.5-116. Deposit of moneys collected - legislative finding
- C.R.S. § 39-23.5-11739-23.5-117. Estate tax - effective date - applicability