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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

17 sections·Filtered byTitle 39✕Ch 23.5✕

Colo. Rev. Stat. § 39-23.5-101 Short title
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This article shall be known and may be cited as the "Colorado Estate Tax Law". Source: L. 79: Entire article added, p. 1431, § 16, effective July 3.
Colo. Rev. Stat. § 39-23.5-102 Definitions
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As used in this article, unless the context otherwise requires: (1) "Alien" means a decedent who, at the time of the decedent's death, was not domiciled in Colorado or any other state of the United States and was not a citizen of the United States. (2) "Colorado return" means the…
Colo. Rev. Stat. § 39-23.5-103 Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined
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(1) A tax in the amount of the federal credit is imposed on the transfer of the gross estate of every domiciliary. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit other than the unified credit. (2) If any property of a domicil…
Colo. Rev. Stat. § 39-23.5-104 Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined

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(1) A tax in an amount determined as provided in this section is imposed on the transfer of the gross estate located in Colorado of every nondomiciliary. (2) The tax shall be an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value…

Colo. Rev. Stat. § 39-23.5-105 Tax upon transfer of gross estate of aliens - amount - property of alien defined

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(1) A tax in an amount determined as provided in this section is imposed on the transfer of the gross estate located in Colorado of every alien. (2) The tax shall be an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the p…

Colo. Rev. Stat. § 39-23.5-106 Tax on generation-skipping transfer - amount - property included in generation-skipping transfer

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(1) A tax in an amount determined as provided in this section is imposed on every generation-skipping transfer. (2) The tax shall be an amount determined by multiplying the maximum amount allowable under section 2604 of the internal revenue code by a fraction, the numerator of wh…

Colo. Rev. Stat. § 39-23.5-107 Tax returns - date to be filed - extension

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(1) With respect to every gross estate or generation-skipping transfer, the person required to file a federal return shall file with the department on or before the date the federal return is required to be filed: (a) A Colorado return for the tax due under this article; and (b) …

Colo. Rev. Stat. § 39-23.5-108 Payment date - extension - installment

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(1) The tax due under this section shall be paid to the department by the person required to file not later than the date the Colorado return is required to be filed under section 39-23.5-107. (2) If the person required to file has obtained an extension of time for payment of the…

Colo. Rev. Stat. § 39-23.5-109 Interest

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(1) Any tax due under this article which is not paid within nine months after the date of the decedent's death or the generation-skipping transfer shall bear interest on the unpaid balance due at the rate prescribed by section 39-21-110.5 from nine months after such death or tran…

Colo. Rev. Stat. § 39-23.5-110 Penalty

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(1) If any person fails to pay any tax by the date due under the provisions of this article, there shall be collected as a penalty for such failure the greater of the sum of fifteen dollars or five percent of the amount of such tax if the failure is for not more than one month, w…

Colo. Rev. Stat. § 39-23.5-111 Amended returns - final determination

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(1) If the person required to file files an amended federal return, he shall immediately file with the department an amended Colorado return and a true copy of the amended federal return. If the person required to file is required to pay an additional tax under this article pursu…

Colo. Rev. Stat. § 39-23.5-112 Refund for overpayment

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(1) Whenever the department determines that the tax due under this article has been overpaid, the department is authorized to refund the amount of the overpayment, together with interest at the rate prescribed by section 39-21-110.5 from the date of the overpayment or from nine m…

Colo. Rev. Stat. § 39-23.5-113 Criminal acts relating to returns

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Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section 39-21-118. Source: L. 79: Entire article added, p…

Colo. Rev. Stat. § 39-23.5-114 Liability for payment

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(1) The tax imposed by this article shall be paid by the person required to file. No person required to file shall be liable for a sum greater than the value of the property actually received by him. (2) If the tax imposed by this article is not paid when due, the spouse, qualifi…

Colo. Rev. Stat. § 39-23.5-115 Administration by department - action for collection of tax - appeals - limitations

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(1) The department is charged with the administration and enforcement of this article and may promulgate such rules and regulations under the "State Administrative Procedure Act", article 4 of title 24, C.R.S., as may be required to effectuate the purposes of this article. (2) Th…

Colo. Rev. Stat. § 39-23.5-116 Deposit of moneys collected - legislative finding

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(1) In order to provide revenue for the old age pension fund created and established by article XXIV of the state constitution in an amount at least equal to that presently provided by the inheritance tax laws of this state, which laws shall not apply to estates of decedents dyin…

Colo. Rev. Stat. § 39-23.5-117 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.