Colo. Rev. Stat. § 39-24-108
Determination of domicile
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-24-108, Determination of domicile, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319153
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Full text
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.