Colorado Statutes
§ 39-24-108 — Determination of domicile
Colorado § 39-24-108
This text of Colorado § 39-24-108 (Determination of domicile) 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. § 39-24-108 (2026).
Text
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.
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Legislative History
Source: L. 53: p. 357, � 8. CRS 53: � 138-8-8. C.R.S. 1963: � 138-7-8.
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 § 39-24-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-24-108.