Reciprocal application

Colo. Rev. Stat. § 39-24-114, under Taxation.

Colo. Rev. Stat. § 39-24-114

The provisions of this article relative to arbitration shall apply only to cases in which and so far as each of the states involved has a law identical or substantially similar to this article.

Source: L. 53: p. 358, � 14. CRS 53: � 138-8-14. C.R.S. 1963: � 138-7-14.

Gift Tax