Colorado § 39-24-105 Arbitration agreement - board of arbitrators

Colorado Statutes

§ 39-24-105 — Arbitration agreement - board of arbitrators

Colorado § 39-24-105

Title 39Taxation

Art.Interstate Compromise, Arbitration

This text of Colorado § 39-24-105 (Arbitration agreement - board of arbitrators) 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. § 39-24-105 (2026).

Text

When the
executive director of the department of revenue claims that a decedent was
domiciled in this state at the time of his death and the taxing authorities of another
state make a like claim on behalf of their state, the said executive director may
make a written agreement with the other taxing authorities and with the executor
or administrator of such decedent to submit the controversy to the decision of a
board. The executor or administrator of such decedent is authorized to make the
agreement. The parties to the agreement shall select the arbitrator or arbitrators.

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When the
executive director of the department of revenue claims that a decedent was
domiciled in this state at the time of his death and the taxing authorities of another
state make a like claim on behalf of their state, the said executive director may
make a written agreement with the other taxing authorities and with the executor
or administrator of such decedent to submit the controversy to the decision of a
board. The executor or administrator of such decedent is authorized to make the
agreement. The parties to the agreement shall select the arbitrator or arbitrators.

Legislative History

Source: L. 53: p. 356, � 5. CRS 53: � 138-8-5. C.R.S. 1963: � 138-7-5. L. 73: p. 1475, � 35. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, � 317, effective August 6.