Colorado § 15-1.2-413 - Marital deduction property not productive of income.
Full text of Colorado Colorado Revised Statutes § 15-1.2-413 — Marital deduction property not productive of income., with citation guidance and answers to common questions.
§ 15-1.2-413. Marital deduction property not productive of income.
(1) If a trust received property for which a gift or estate tax marital deduction was allowed and the settlor's spouse holds a mandatory income interest in the trust, the spouse may require the trustee, to the extent the trust assets otherwise do not provide the spouse with sufficient income from or use of the trust assets to qualify for the deduction, to:
(a) Make property productive of income;
(b) Convert property to property productive of income within a reasonable time; or
(c) Exercise the power to adjust under section 15-1.2-203.
(2) The trustee may decide which action or combination of actions in subsection (1) of this section to take.
Source: L. 2021: Entire article added, (SB 21-171), ch. 143, p. 829, § 1, effective January 1, 2022.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 15-1.2-413
What does Colorado Revised Statutes § 15-1.2-413 cover?
Section 15-1.2-413 ("Marital deduction property not productive of income.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 15-1.2-413?
A common citation format is "Colorado Revised Statutes § 15-1.2-413" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 15-1.2-413 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.