Credit for estate taxes paid - agricultural land - recapture - definitions.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Income Tax
  5. Credit for estate taxes paid - agricultural land - recapture - definitions.

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(Repealed)

Source: L. 2012: Entire section added, (HB 12-1042), ch. 193, p. 771, § 2, effective August 8. L. 2018: (4)(b) amended, (HB 18-1375), ch. 274, p. 1722, § 81, effective May 29. L. 2020: Entire section repealed, (HB 20-1176), ch. 89, p. 358, § 2, effective September 14.

Editor's note: Section 5(2) of chapter 89 (HB 20-1176), Session Laws of Colorado 2020, provides that the act repealing this section applies to income tax years on or after September 14, 2020.

Cross references: For the legislative declaration in the 2012 act adding this section, see section 1 of chapter 193, Session Laws of Colorado 2012.


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