Estate tax - effective date - applicability

Colo. Rev. Stat. § 39-23.5-117, under Colorado Estate Tax.

Colo. Rev. Stat. § 39-23.5-117

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.