Determination of domicile

1 rule

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.

in view

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Encodings · 1

decedent_domicile_determination_final_for_inheritance_taxesCO 39 § 39-24-108 · derived

C.R.S. 39-24-108

name: decedent_domicile_determination_final_for_inheritance_taxes
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-24-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-24-108
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_is_decedent
      and board_determined_decedent_domicile_by_majority_vote

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statutes/39/39-24-108.yaml

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Rules

decedent_domicile_determination_final_for_inheritance_taxes

Derived

source: C.R.S. 39-24-108

- name: decedent_domicile_determination_final_for_inheritance_taxes
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-24-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-24-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_decedent
        and board_determined_decedent_domicile_by_majority_vote

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