Not applicable to general or inheritance taxes

Colo. Rev. Stat. § 39-20-101, under Enforcement of Tax Liens.

Colo. Rev. Stat. § 39-20-101

The provisions of this article shall not apply to liens for general taxes or inheritance taxes.

Source: L. 43: p. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1.

ANNOTATION

Law reviews. For article, "Trusts and Estates", see 30 Dicta 435 (1953).