C.R.S. § 38-13-307
38-13-307. Burden of proof to establish administrator's right to custody
38-13-307. Burden of proof to establish administrator's right to custody. (1) If the administrator asserts a right to custody of unclaimed property, the administrator has the burden to prove:
(a) The existence and amount of the property;
(b) That the property is presumed abandoned; and
(c) That the property is subject to the custody of the administrator.