C.R.S. § 39-23.5-117 — Estate tax - effective date - applicability

This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date. Source: L. 79: Entire article added, p. 1436, § 16, effective July 3. L. 2002: Entire section amended, p. 1359, § 3, effective July 1. ARTICLE 24 Interstate Compromise, Arbitration - Inheritance Tax