(1) This part 3 was added with relocations in 2024. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated. For a detailed comparison of this part 3 see the comparative tables located in the back of the index. (2) Section 54 of chapter 144 (SB 24-025), Session Laws of Colorado 2024, provides that the act adding this part 3 applies to any taxable event on or after July 1, 2025.
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