Estate tax - effective date - applicability.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Colorado Estate Tax
  5. Estate tax - effective date - applicability.

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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.


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