Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-24-108
Determination of domicile
Official textolls.infolast amended
The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose. Source: L. 53: p. 357, § 8. CRS 53: § 138-8-8. C.R.S. 1963: § 138-7-8.
Amendment history
L. 53: p. 357, § 8. CRS 53: § 138-8-8. C.R.S. 1963: § 138-7-8.
Source: view the official text
In this article (14 sections)
- 39-24-101 · Short title
- 39-24-102 · Definitions
- 39-24-103 · Interpretation
- 39-24-104 · Compromise agreement - filing - penalty
- 39-24-105 · Arbitration agreement - board of arbitrators
- 39-24-106 · Hearings
- 39-24-107 · Powers of board
- 39-24-108 · Determination of domicile
- 39-24-109 · Majority vote
- 39-24-110 · Filing of determination
- 39-24-111 · Penalties for nonpayment
- 39-24-112 · Compromise by parties
- 39-24-113 · Compensation and expenses
- 39-24-114 · Reciprocal application