Colorado Statutes
§ 15-12-1410 — Right of reimbursement
Colorado § 15-12-1410
This text of Colorado § 15-12-1410 (Right of reimbursement) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 15-12-1410 (2026).
Text
(1)A person required pursuant to
section 15-12-1409 to pay an estate tax greater than the amount due from the
person pursuant to sections 15-12-1403 and 15-12-1404 has a right to
reimbursement from another person to the extent that the other person has not
paid the tax required by sections 15-12-1403 and 15-12-1404 and a right to
reimbursement ratably from other persons to the extent that each has not
contributed a portion of the amount collected pursuant to section 15-12-1409 (2).
(2)A fiduciary may enforce the right of reimbursement under subsection (1)
of this section on behalf of the person that is entitled to the reimbursement and
shall take reasonable steps to do so if so requested by the person.
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Legislative History
Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 706, � 1, effective
August 10.
Nearby Sections
15
§ 15-1-1001
Legislative declaration§ 15-1-1006
References to Internal Revenue Code of 1954§ 15-1-1007
Application of part 10§ 15-1-101
Short title§ 15-1-102
Legislative declaration§ 15-1-103
Definitions§ 15-1-104
Prior transactions§ 15-1-105
Application of payments to fiduciary§ 15-1-109
Deposit in name of fiduciaryCite This Page — Counsel Stack
Bluebook (online)
Colorado § 15-12-1410, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/15/15-12-1410.