Colorado Statutes

§ 39-24-108 — Determination of domicile

Colorado·Title 39 Taxation·Art. Interstate Compromise, Arbitration
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.

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