Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-24-101 Short title
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This article shall be known and may be cited as the Uniform Act on Interstate Compromise and Arbitration of Inheritance Taxes. Source: L. 53: p. 355, � 1. CRS 53: � 138-8-1. C.R.S. 1963: � 138-7-1.
Colo. Rev. Stat. § 39-24-102 Definitions
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As used in this article 24, unless the context otherwise requires: (1) Board means a board of arbitrators formed pursuant to section 39-24-105. (2) State means any state, territory, or possession of the United States and the District of Columbia. Source: L. 53: p. 355, � 2. CRS 5…
Colo. Rev. Stat. § 39-24-103 Interpretation
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This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it. Source: L. 53: p. 355, � 3. CRS 53: � 138-8-3. C.R.S. 1963: � 138-7-3.
Colo. Rev. Stat. § 39-24-104 Compromise agreement - filing - penalty
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(1) When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreemen…
Colo. Rev. Stat. § 39-24-105 Arbitration agreement - board of arbitrators
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When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement wi…
Colo. Rev. Stat. § 39-24-106 Hearings
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The board shall hold hearings at such times and places as it may determine upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses. Source: L. 53: p. 356, � 6. CRS 53: � 138…
Colo. Rev. Stat. § 39-24-107 Powers of board
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The board has power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers, and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a …
Colo. Rev. Stat. § 39-24-108 Determination of domicile
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The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose. Source: L. 53: p. 357, � 8. CRS 53: � 138-8-8. C.R.S. 1963: � …
Colo. Rev. Stat. § 39-24-109 Majority vote
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Except as provided in section 39-24-107 in respect to the issuance of subpoenas, all questions arising in the course of the proceedings shall be determined by a majority vote of the board. Source: L. 53: p. 357, � 9. CRS 53: � 138-8-9. C.R.S. 1963: � 138-7-9.
Colo. Rev. Stat. § 39-24-110 Filing of determination
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The executive director of the department of revenue, the board, or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement or a duplicate made pursuant to section 39-24-105, …
Colo. Rev. Stat. § 39-24-111 Penalties for nonpayment
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If it is determined by the board that the decedent died domiciled in this state, interest or penalties, if otherwise imposed by law for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exce…
Colo. Rev. Stat. § 39-24-112 Compromise by parties
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Nothing in this article shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 39-24-104, fixing the amounts to be accepted by this and any other state involved in full satisfaction of inheritance taxes. Sourc…
Colo. Rev. Stat. § 39-24-113 Compensation and expenses
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The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and, if they cannot agree, shall be fixed by any court having jurisdiction over probate matters of the state determined by the board…
Colo. Rev. Stat. § 39-24-114 Reciprocal application
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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