Article 23.5 - Colorado Estate Tax
- Section 39-23.5-101 - Short title
- Section 39-23.5-102 - Definitions
- Section 39-23.5-103 - Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined
- Section 39-23.5-104 - Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined
- Section 39-23.5-105 - Tax upon transfer of gross estate of aliens - amount - property of alien defined
- Section 39-23.5-106 - Tax on generation-skipping transfer - amount - property included in generation-skipping transfer
- Section 39-23.5-107 - Tax returns - date to be filed - extension
- Section 39-23.5-108 - Payment date - extension - installment
- Section 39-23.5-109 - Interest
- Section 39-23.5-110 - Penalty
- Section 39-23.5-111 - Amended returns - final determination
- Section 39-23.5-112 - Refund for overpayment
- Section 39-23.5-113 - Criminal acts relating to returns
- Section 39-23.5-114 - Liability for payment
- Section 39-23.5-115 - Administration by department - action for collection of tax - appeals - limitations
- Section 39-23.5-116 - Deposit of moneys collected - legislative finding
- Section 39-23.5-117 - Estate tax - effective date - applicability