Colorado § 38-13-203 - When other tax-deferred account presumed abandoned.
Full text of Colorado Colorado Revised Statutes § 38-13-203 — When other tax-deferred account presumed abandoned., with citation guidance and answers to common questions.
§ 38-13-203. When other tax-deferred account presumed abandoned.
(1) Subject to section 38-13-210 and except for property described in section 38-13-202 and property held in a plan described in section 529A of the federal "Internal Revenue Code of 1986", as amended, 26 U.S.C. sec. 529A, property held in an account or plan, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the owner three years after the earlier of:
(a) The date, if reasonably determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made; or
(b) Thirty years after the date the account was opened.
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 416, § 1, effective July 1, 2020.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 38-13-203
What does Colorado Revised Statutes § 38-13-203 cover?
Section 38-13-203 ("When other tax-deferred account presumed abandoned.") 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 § 38-13-203?
A common citation format is "Colorado Revised Statutes § 38-13-203" (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 § 38-13-203 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.