Colorado § 15-12-1414 - Delayed application.

§ 15-12-1414. Delayed application.

(1) Sections 15-12-1403 to 15-12-1407 shall not apply to the estate of a decedent who dies on or within three years after August 10, 2011, nor to the estate of a decedent who dies more than three years after August 10, 2011, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period after August 10, 2011, until the date of death.

(2) For the estate of a decedent who dies on or after August 10, 2011, to which sections 15-12-1403 to 15-12-1407 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before August 10, 2011.

(3) The provisions of this part 14 may be adopted as applicable law in a governing instrument at any time on or after August 10, 2011. The provisions of this part 14 may be incorporated by reference, in whole or in part, into a governing instrument at any time.

Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 707, § 1, effective August 10.

OFFICIAL COMMENT

Testamentary capacity was chosen as the standard for determining whether the preclusion for applying the Act's apportionment rules is extended beyond the statutory period despite the fact that a different standard is employed to determine whether a person has the capacity to execute non-testamentary instruments. Testamentary capacity is employed in the Act because it has a well established meaning and will provide a uniform standard. See Restatement (Third) of Property: Wills and Other Donative Transfers, Section 8.1 (2003).

PART 15

COLORADO UNIFORM ELECTRONIC WILLS ACT

15-12-1501 to 15-12-1511. (Repealed)

Source: L. 2021: Entire part added, (HB 21-1004), ch. 3, p. 7, § 1, effective January 21; entire part repealed, (SB 21-266), ch. 423, p. 2800, § 12, effective July 2.

Editor's note: (1) This part 15 was added in HB 21-1004 but was superseded by the repeal and relocation of this part in SB 21-266, effective July 2, 2021. For the text of this part 15 in effect from January 21, 2021, to July 2, 2021, see chapter 3, Session Laws of Colorado 2021. (L. 2021, p. 7.)

(2) This part 15 was relocated to part 13 of article 11 of this title 15 in 2025.

ARTICLE 13

Ancillary Administration

PART 1

DEFINITIONS

15-13-101. Definitions.

PART 2

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-13-201. Payment of debt and delivery of property to domiciliary foreign personal representative without local administration.

15-13-202. Payment or delivery discharges.

15-13-203. Resident creditor notice.

15-13-204. Proof of authority.

15-13-205. Powers.

15-13-206. Power of representatives in transition.

15-13-207. Ancillary and other local administrations - provisions governing.

PART 3

JURISDICTION OVER FOREIGN REPRESENTATIVES

15-13-301. Jurisdiction by act of foreign personal representative.

15-13-302. Jurisdiction by act of decedent.

15-13-303. Service on foreign personal representative.

PART 4

JUDGMENTS AND PERSONAL REPRESENTATIVE

15-13-401. Effect of adjudication for or against personal representative.

PART 1

DEFINITIONS