No.

Mr. Joseph F. Dolan Executive Director Department of Revenue State Capitol Annex 1375 Sherman Street Denver, Colorado 80203

Dear Mr. Dolan:

QUESTION PRESENTED AND CONCLUSION

Pursuant to an inquiry from Lieutenant Colonel James A. Mundt at Fort Carson, you have requested my opinion on the question of whether dependency and indemnity compensation benefits, or the entitlement thereto, are subject to Colorado inheritance tax.

It is my understanding that under 38 U.S.C. § 410 et seq., deaths entitling survivors to dependency and indemnity compensation must result from in-service activity or…