C.R.S. Section 39-23.5-113
Criminal acts relating to returns

39–23.5–101
Short title 39–23.5–102
Definitions 39–23.5–103
Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined 39–23.5–104
Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined 39–23.5–105
Tax upon transfer of gross estate of aliens - amount - property of alien defined 39–23.5–106
Tax on generation-skipping transfer - amount - property included in generation-skipping transfer 39–23.5–107
Tax returns - date to be filed - extension 39–23.5–108
Payment date - extension - installment 39–23.5–109
Interest 39–23.5–110
Penalty 39–23.5–111
Amended returns - final determination 39–23.5–112
Refund for overpayment 39–23.5–113
Criminal acts relating to returns 39–23.5–114
Liability for payment 39–23.5–115
Administration by department - action for collection of tax - appeals - limitations 39–23.5–116
Deposit of moneys collected - legislative finding 39–23.5–117
Estate tax - effective date - applicability