Colorado Statutes
§ 39-23.5-117 — Estate tax - effective date - applicability
Colorado § 39-23.5-117
This text of Colorado § 39-23.5-117 (Estate tax - effective date - applicability) 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. § 39-23.5-117 (2026).
Text
This article shall
take effect January 1, 1980, and shall apply to the estates of decedents dying on or
after said date.
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Legislative History
Source: L. 79: Entire article added, p. 1436, � 16, effective July 3. L. 2002: Entire section amended, p. 1359, � 3, effective July 1.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-23.5-117, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-23.5-117.