reglab/housing_qa huggingface dataset:
CO Code § 15-12-1306 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 13 - Determination of Heirs, Devisees, and Property Interests by Special Proceeding|§ 15-12-1306. Decree - Conclusive and When - Reopening

 A decree entered pursuant to this part 13 is conclusive as to the rights of heirs or devisees in the property described in the order from the date of its entry. If such a decree affects title to real property, a certified copy of the decree must be recorded and indexed in the office of the county clerk and recorder of each county in which real property is located in like manner and in like effect as if it were a deed of conveyance from the decedent to the heirs or devisees. Any person claiming to be an heir or devisee, or the grantee or successor in interest of an heir or devisee, not served with notice by personal service or by mail, and who did not admit, accept, or waive service, or consent to the granting of the petition or enter a personal appearance, may petition to reopen the proceeding and modify the decree within one year after the entry thereof, but not thereafter; except that no such modification of the decree may serve to impair the rights of any person who, in reliance upon such decree, in good faith, for value, and without notice, purchased property or acquired a lien upon property. Notwithstanding any provision of this part 13 to the contrary, the admission of a previously unprobated will as part of a proceeding under this part 13 applies only to the decedent's particular property interests described in the petition, in accordance with section 15-12-1302 (3)(d)(X) , for the decedent.   History. Source: L. 93: Entire part R&RE, p. 1244, § 1, effective July 1. L. 2016: Entire section amended, (SB 16-133), ch. 145, p. 435, § 7, effective August 10.
CO Code § 15-12-1307 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 13 - Determination of Heirs, Devisees, and Property Interests by Special Proceeding|§ 15-12-1307. Title of Proceedings

 All such proceedings shall be titled substantially in the following form:   [Form Excluded]   History. Source: L. 93: Entire part R&RE, p. 1244, § 1, effective July 1.
CO Code § 15-12-1308 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 13 - Determination of Heirs, Devisees, and Property Interests by Special Proceeding|§ 15-12-1308. Proceedings Under the Rules of Civil Procedure

 Nothing herein shall be construed to prevent determination of the descent or the succession of property pursuant to the Colorado Rules of Civil Procedure or any other provision of this code.   History. Source: L. 93: Entire part R&RE, p. 1244, § 1, effective July 1. L. 2019: Entire section amended,(SB 19-241), ch. 390, p. 3464, § 9, effective August 2.    Editor's note:   This section is similar to former § 15-12-1304 as it existed prior to 1993.
CO Code § 15-12-1309 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 13 - Determination of Heirs, Devisees, and Property Interests by Special Proceeding|§ 15-12-1309. Effective Date - Applicability

 This part 13 shall take effect July 1, 1993, and shall apply to all proceedings commenced on or after said date.   History. Source: L. 93: Entire part R&RE, p. 1244, § 1, effective July 1.
CO Code § 15-12-1401 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1401. Short Title

 This part 14 shall be known and may be cited as the “Colorado Uniform Estate Tax Apportionment Act”.   History. Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 699, § 1, effective August 10.
CO Code § 15-12-1405 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1405. Credits and Deferrals

  Except as otherwise provided for in sections 15-12-1406 and 15-12-1407, the following rules apply to credits and deferrals of estate taxes:   A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.    A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.    If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to whom the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.        History. Source: L. 2011: Entire part added,(SB 11-165), ch. 184, p. 703, § 1, effective August 10.    OFFICIAL COMMENT   Section 2013 of the Internal Revenue Code of 1986 allows a credit for federal estate taxes paid on certain properties that were included in the taxable estate of a person who died within a relatively short time of the decedent's death. This credit often is referred to as a credit for property previously taxed.   A beneficiary of property attracting a foreign or State death tax may have paid that tax directly or may have paid it indirectly by virtue of the tax's being paid out of the property passing to that person. If that occurs, while the beneficiary's payment of the foreign or State tax reduces the amount that the beneficiary will receive, it will not reduce the value of the beneficiary's interest in the apportionable estate according to the definition of “value” in this Act. See section 15-12-1402 (8) . The Act mitigates the beneficiary's burden by giving the beneficiary the benefit of any estate tax credit allowed for the foreign or State tax and paid by the beneficiary.   The benefits and burdens described in subsection (1)(c) are to be allocated ratably among persons in accordance with the amount of deferral or extension attributable to their interests in the apportionable estate.
CO Code § 15-12-1408 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1408. Securing Payment of Estate Tax From Property in Possession of Fiduciary

  A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.    A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.    As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.     History. Source: L. 2011: Entire part added,(SB 11-165), ch. 184, p. 706, § 1, effective August 10.    OFFICIAL COMMENT   This section grants a fiduciary discretion either to retain funds or to require a distributee to provide security for payment of that distributee's share of the estate tax. The fiduciary's exercise of that discretion and use of retained properties are subject to the fiduciary's duty to treat the parties fairly.
CO Code § 15-12-1409 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1409. Collection of Estate Tax by Fiduciary

  A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by that person.    Except as otherwise provided for in section 15-12-1406, any estate tax due from a person that cannot be collected from that person may be collected by the fiduciary from other persons in the following order of priority:   A person having an interest in the apportionable estate that is not exonerated from the tax;    Any other person having an interest in the apportionable estate; and    A person having an interest in the gross estate.       A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.    The total tax collected from a person pursuant to this part 14 may not exceed the value of that person's interest.     History. Source: L. 2011: Entire part added,(SB 11-165), ch. 184, p. 706, § 1, effective August 10.    OFFICIAL COMMENT   If a fiduciary is unable to collect from a person the estate tax apportioned to that person or to be advanced by that person, the fiduciary is authorized to collect the deficiency from any person interested in the apportionable estate whose interest is not exonerated from tax apportionment. The fiduciary is not obliged to collect the deficiency ratably from such persons. At the fiduciary's discretion, the fiduciary is authorized to collect all of the deficiency from one person or from several persons in any proportion that the fiduciary chooses. The reason that the fiduciary is not required to collect a deficiency ratably is that the payment of the estate tax should not be delayed because of difficulties in collecting from a number of persons.   If the amount collected from persons whose interests in the apportionable estate is not exonerated from tax apportionment is insufficient to make up the deficiency, the fiduciary can then collect any remaining deficiency from persons interested in the apportionable estate whose interests are exonerated from tax apportionment. This class excludes persons holding interests in property that qualified for a marital or charitable deduction since those interests are excluded from the apportionable estate. Again, the fiduciary is not required to collect the remaining deficiency ratably from the persons holding exonerated interests.   Finally, if the amount collected from persons holding exonerated interests is insufficient, the fiduciary can collect the balance from persons holding interests that qualify for a marital or charitable deduction. The fiduciary is not required to make that collection ratably.   Anyone who pays more than his share of an estate tax or an advanced tax has a ratable right of reimbursement from those who did not pay their share. If requested, the fiduciary may assist in collecting that reimbursement.
CO Code § 15-12-1410 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1410. Right of Reimbursement

  A person required pursuant to section 15-12-1409 to pay an estate tax greater than the amount due from the person pursuant to sections 15-12-1403 and 15-12-1404 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by sections 15-12-1403 and 15-12-1404 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected pursuant to section (2).        (2) A fiduciary may enforce the right of reimbursement under subsection (1) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if so requested by the person.   History. Source: L. 2011: Entire part added,(SB 11-165), ch. 184, p. 706, § 1, effective August 10.    OFFICIAL COMMENT   The Act does not include a provision for interest on the collection of a reimbursement, and the question of whether interest will be payable is left to the courts to decide.
CO Code § 15-12-1411 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1411. Action to Determine or Enforce Part

 A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this part 14.   History. Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 707, § 1, effective August 10.
CO Code § 15-12-1412 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1412. Uniformity of Application and Construction

 In applying and construing this part 14, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.   History. Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 707, § 1, effective August 10.
CO Code § 15-12-1413 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1413. Severability

 If any provision of this part 14 or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this part 14 that can be given effect without the invalid provision or application, and to this end the provisions of this part 14 are severable.   History. Source: L. 2011: Entire part added, (SB 11-165), ch. 184, p. 707, § 1, effective August 10.
CO Code § 15-12-1414 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 12 - Probate of Wills and Administration|Part 14 - Colorado Uniform Estate Tax Apportionment Act|§ 15-12-1414. Delayed Application

  Sections 15-12-1403 to 15-12-1407 shall not apply to the estate of a decedent who dies on or within three years after August 10, 2011, nor to the estate of a decedent who dies more than three years after August 10, 2011, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period after August 10, 2011, until the date of death.    For the estate of a decedent who dies on or after August 10, 2011, to which sections 15-12-1403 to 15-12-1407 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before August 10, 2011.    The provisions of this part 14 may be adopted as applicable law in a governing instrument at any time on or after August 10, 2011. The provisions of this part 14 may be incorporated by reference, in whole or in part, into a governing instrument at any time.     History. Source: L. 2011: Entire part added,(SB 11-165), ch. 184, p. 707, § 1, effective August 10.    OFFICIAL COMMENT   Testamentary capacity was chosen as the standard for determining whether the preclusion for applying the Act's apportionment rules is extended beyond the statutory period despite the fact that a different standard is employed to determine whether a person has the capacity to execute non-testamentary instruments. Testamentary capacity is employed in the Act because it has a well established meaning and will provide a uniform standard. See Restatement (Third) of Property: Wills and Other Donative Transfers, Section 8.1 (2003).
CO Code § 15-13-101 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 1 - Definitions|§ 15-13-101. Definitions

 As used in this article, unless the context otherwise requires:    “Local administration” means administration by a personal representative appointed in this state pursuant to appointment proceedings described in article 12 of this title.    “Local personal representative” includes any personal representative appointed in this state pursuant to appointment proceedings described in article 12 of this title and excludes foreign personal representatives who acquire the power of a local personal representative pursuant to section 15-13-205.    “Resident creditor” means a person domiciled in, or doing business in, this state, who is, or could be, a claimant against an estate of a nonresident decedent.     History. Source: L. 73: R&RE, p. 1609, § 1. C.R.S. 1963: § 153-4-101. History. Source: L. 73: R&RE, p. 1609, § 1. C.R.S. 1963: § 153-4-101.
CO Code § 15-13-201 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 2 - Powers of Foreign Personal Representatives|§ 15-13-201. Payment of Debt and Delivery of Property to Domiciliary Foreign Personal Representative Without Local Administration

  At any time after the expiration of sixty days from the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an instrument evidencing a debt, obligation, stock, or chose in action belonging to the estate of the nonresident decedent may pay the debt, deliver the personal property, or the instrument evidencing the debt, obligation, stock, or chose in action, to the domiciliary foreign personal representative of the nonresident decedent upon being presented with proof of the representative's appointment, and an affidavit made by or on behalf of the representative stating:   The date of the death of the nonresident decedent;    That no local administration, or application or petition therefor, is pending in this state;    That the domiciliary foreign personal representative is entitled to payment or delivery.        History. Source: L. 73: R&RE, p. 1609, § 1. C.R.S. 1963: § 153-4-201. L. 2002: IP(1) amended, p. 1360, § 11, effective July 1. History. Source: L. 73: R&RE, p. 1609, § 1. C.R.S. 1963: § 153-4-201. L. 2002: IP(1) amended, p. 1360, § 11, effective July 1.
CO Code § 15-13-202 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 2 - Powers of Foreign Personal Representatives|§ 15-13-202. Payment or Delivery Discharges

 Payment or delivery made in good faith on the basis of the proof of authority and affidavit releases the debtor or person having possession of the personal property to the same extent as if payment or delivery had been made to a local personal representative.   History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-202. History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-202.
CO Code § 15-13-203 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 2 - Powers of Foreign Personal Representatives|§ 15-13-203. Resident Creditor Notice

 Payment or delivery under section 15-13-201 may not be made if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the domiciliary foreign personal representative.   History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-203. History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-203.
CO Code § 15-13-204 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 2 - Powers of Foreign Personal Representatives|§ 15-13-204. Proof of Authority

 If no local administration or application or petition therefor is pending in this state, a domiciliary foreign personal representative may file with a court in this state, in a county in which property belonging to the decedent is located, authenticated copies of the appointment documents.   History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-204. L. 87: Entire section amended, p. 602, § 4, effective July 1. L. 2006: Entire section amended, p. 392, § 25, effective July 1. History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-204. L. 87: Entire section amended, p. 602, § 4, effective July 1. L. 2006: Entire section amended, p. 392, § 25, effective July 1.
CO Code § 15-13-205 (2021)
2021 Colorado Code|Title 15 - Probate, Trusts, and Fiduciaries|Article 13 - Ancillary Administration|Part 2 - Powers of Foreign Personal Representatives|§ 15-13-205. Powers

 A domiciliary foreign personal representative who has complied with section 15-13-204 may exercise as to assets in this state all powers of a local personal representative and may maintain actions and proceedings in this state subject to any conditions imposed upon nonresident parties generally.   History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-205. History. Source: L. 73: R&RE, p. 1610, § 1. C.R.S. 1963: § 153-4-205.    ANNOTATION   Annotator's note. Since § 15-13-205 is similar to repealed CSA, C. 176, § 141, relevant cases construing that provision have been included in the annotations to this section.   Inspection of corporation books not allowed until provisions of section complied with. Officers of a local corporation will not be compelled to allow an inspection of the corporation books by an administrator in another state, upon the estate of the owner of stock in such corporation, without having complied with the provisions of this section. Clark v. Tindolph, 67 Colo. 67 , 185 P. 648 (1919).   Foreign personal representative who complies with § 15-13-204 may prosecute action without taking out appointment here. Executor to whom appointment has issued from the proper court of another state may, upon complying with § 15-13-204 , prosecute an action in the courts of the state without taking out appointment here. Berkey v. Bd. of Comm'rs, 48 Colo. 104 , 110 P. 197 (1910).   Foreign personal representative may amend petition to incorporate copies of appointment and bond. On the question of executor's legal capacity to sue, where the record shows that duly authenticated copies of his official bond and appointment issued out of the probate court of another state were filed with the clerk of the court in this state, in compliance with the preceding section, the proper practice is to incorporate copies of these documents in the body of the petition itself, and an executor should be allowed to so amend. Berkey v. Bd. of Comm'rs, 48 Colo. 104 , 110 P. 197 (1910).   Substantial compliance is sufficient and defect may be cured at any time before hearing. Cordingly v. Kennedy, 239 F. 645 (8th Cir. 1917).   Foreign personal representative must file the appointment and a bond. The substance of this and the preceding section is that upon filing his appointment a foreign personal representative may prosecute or defend an action but the court shall not grant him authority to do so until he has filed the appointment and a bond. Where the question, therefore, is of plaintiff's “legal capacity to sue”, this objection, if it appears on the face of the complaint should be taken by answer, and where the objection is not taken by answer, it is waived. Funk v. Funk, 76 Colo. 45 , 230 P. 611 (1924).