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