Colorado § 39-22-5708 - Repeal.
Full text of Colorado Colorado Revised Statutes § 39-22-5708 — Repeal., with citation guidance and answers to common questions.
§ 39-22-5708. Repeal.
This part 57 is repealed, effective December 31, 2063.
Source: L. 2026: Entire part added, (HB 26-1065), ch. 157, p. 929, § 10, effective May 27.
Estate and Inheritance and Succession Tax
ARTICLE 23
Inheritance and Succession Tax
39-23-101 to 39-23-170. (Repealed)
Source: L. 2002: Entire article repealed, p. 1358, § 2, effective July 1.
Editor's note: (1) This article was numbered as article 3 of chapter 138, C.R.S. 1963. For amendments to this article prior to its repeal in 2002, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.
(2) Section 39-23-150 was amended in House Bill 02-1046, effective October 1, 2002. However, those amendments did not take effect due to the repeal of this article by Senate Bill 02-168, effective July 1, 2002.
39-23.5 ARTICLE 23.5
Colorado Estate Tax
39-23.5-101. Short title.
39-23.5-102. Definitions.
39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined.
39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined.
39-23.5-105. Tax upon transfer of gross estate of aliens - amount - property of alien defined.
39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-skipping transfer.
39-23.5-107. Tax returns - date to be filed - extension.
39-23.5-108. Payment date - extension - installment.
39-23.5-109. Interest.
39-23.5-110. Penalty.
39-23.5-111. Amended returns - final determination.
39-23.5-112. Refund for overpayment.
39-23.5-113. Criminal acts relating to returns.
39-23.5-114. Liability for payment.
39-23.5-115. Administration by department - action for collection of tax - appeals - limitations.
39-23.5-116. Deposit of moneys collected - legislative finding.
39-23.5-117. Estate tax - effective date - applicability.
Frequently Asked Questions About Colorado § 39-22-5708
What does Colorado Revised Statutes § 39-22-5708 cover?
Section 39-22-5708 ("Repeal.") 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 § 39-22-5708?
A common citation format is "Colorado Revised Statutes § 39-22-5708" (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 § 39-22-5708 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.