Colorado § 38-13-203 When other tax-deferred account presumed abandoned

Colorado Statutes

§ 38-13-203 — When other tax-deferred account presumed abandoned

Colorado § 38-13-203

Title 38Property -

Art.Revised Uniform Unclaimed Property Act

This text of Colorado § 38-13-203 (When other tax-deferred account presumed abandoned) 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. § 38-13-203 (2026).

Text

(1)Subject to section 38-13-210 and except for property described in section 38-13-202 and property held in a plan described in section 529A of the federal Internal Revenue Code of 1986, as amended, 26 U.S.C. sec. 529A, property held in an account or plan, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the owner three years after the earlier of:

(a)The date, if reasonably determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made; or

(b)Thirty years after the date the account was opened.

Free access — add to your briefcase to read the full text and ask questions with AI

(1)
Subject to section 38-13-210 and except for property described in section 38-13-202 and property held in a plan described in section 529A of the federal Internal
Revenue Code of 1986, as amended, 26 U.S.C. sec. 529A, property held in an
account or plan, including a health savings account, that qualifies for tax deferral
under the income tax laws of the United States is presumed abandoned if it is
unclaimed by the owner three years after the earlier of:

(a) The date, if reasonably determinable by the holder, specified in the
income tax laws and regulations of the United States by which distribution of the
property must begin to avoid a tax penalty, with no distribution having been made;
or

(b) Thirty years after the date the account was opened.