Colorado Code § 39-24-110

Filing of determination
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The executive director of the department of
revenue, the board, or the executor or administrator of such decedent shall file the determination
of the board as to domicile, the record of the board's proceedings, and the agreement or a
duplicate made pursuant to section 39-24-105, with the authority having jurisdiction to assess or
determine the inheritance taxes in the state determined by the board to be the domicile of the
decedent, and shall file copies of such documents with the authorities that would have been
empowered to assess or determine the inheritance taxes in each of the other states involved.

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