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Home » US Law » 2022 Colorado Code » Title 39 - Taxation » Article 23.5 - Colorado Estate Tax » § 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.