0 chapters · 1,193 sections in this title.
Colo. Rev. Stat. § 38-13-1503 Transitional provision
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(1) An initial report filed under this article 13 for property that was not required to be reported before July 1, 2020, but that is required to be reported under this article 13, must include all items of property that would have been presumed abandoned during the five-year peri…
Colo. Rev. Stat. § 38-13-201 When property presumed abandoned
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(1) Subject to section 38-13-210, the following property is presumed abandoned if it is unclaimed by the apparent owner during the period specified in this section: (a) A traveler's check, fifteen years after issuance; (b) A money order, seven years after issuance; (c) A state or…
Colo. Rev. Stat. § 38-13-202 When tax-deferred retirement account presumed abandoned
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(1) Subject to section 38-13-210, property held in a pension account or retirement account that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner three years after it becomes payable or distrib…
Colo. Rev. Stat. § 38-13-203 When other tax-deferred account presumed abandoned
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(1) Subject to section 38-13-210 and except for property described in section 38-13-202 and property held in a plan described in section 529A of the federal "Internal Revenue Code of 1986", as amended, 26 U.S.C. sec. 529A, property held in an account or plan, including a health s…