Colorado § 39-23.5-117 - Estate tax - effective date - applicability.
Full text of Colorado Colorado Revised Statutes § 39-23.5-117 — Estate tax - effective date - applicability., with citation guidance and answers to common questions.
§ 39-23.5-117. Estate tax - effective date - applicability.
This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.
Source: L. 79: Entire article added, p. 1436, § 16, effective July 3. L. 2002: Entire section amended, p. 1359, § 3, effective July 1.
ARTICLE 24
Interstate Compromise, Arbitration - Inheritance Tax
39-24-101. Short title.
39-24-102. Definitions.
39-24-103. Interpretation.
39-24-104. Compromise agreement - filing - penalty.
39-24-105. Arbitration agreement - board of arbitrators.
39-24-106. Hearings.
39-24-107. Powers of board.
39-24-108. Determination of domicile.
39-24-109. Majority vote.
39-24-110. Filing of determination.
39-24-111. Penalties for nonpayment.
39-24-112. Compromise by parties.
39-24-113. Compensation and expenses.
39-24-114. Reciprocal application.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-23.5-117
What does Colorado Revised Statutes § 39-23.5-117 cover?
Section 39-23.5-117 ("Estate tax - effective date - applicability.") 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 § 39-23.5-117?
A common citation format is "Colorado Revised Statutes § 39-23.5-117" (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 § 39-23.5-117 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.