Determination of domicile

C.R.S. § 39-24-108
in effect
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39-24-108. Determination of domicile. 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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-24-108Fetched: 10/6/2026

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