Title 15, Probate, Trusts, and Fiduciaries
0 chapters · 926 sections in this title.
Colo. Rev. Stat. § 15-12-915 Distribution to person under disability
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(1) A personal representative or trustee may discharge his obligation to distribute to any person under legal disability: (a) By distributing to his conservator; or (b) By distributing to any person authorized by law to give a valid receipt and discharge for the distribution; or …
Colo. Rev. Stat. § 15-12-916 Apportionment of estate taxes
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(1) For purposes of this section: (a) Estate means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state. (b) Fiduciary means personal representative or trustee. (c) Person means any individual, partnership, as…