Colorado Revised Statutes Title 39. Taxation § 39-22-110.5. Reacquisition of residency during active duty military service

(a) Registering to vote in the state;

(b) Purchasing residential property or an unimproved residential lot in the state;

(c) Titling and registering a motor vehicle in the state;

(d) Notifying the state of the individual's previous legal residence of the intent to make Colorado the individual's state of legal residence; or

(e) Preparing a new last will and testament that indicates Colorado as the individual's state of legal residence.

(2)(a) An individual is presumed to have acquired legal residence in a state other than Colorado for purposes of this section if the individual was stationed in another state while on active duty military service and provides any one of the following:

(b) If an individual is presumed to have acquired legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado. The presumption shall be liberally construed to conclude that an individual changed his or her residence to a state other than Colorado. Nothing in this section shall be construed to prevent an individual who is not presumed to have a state of legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section from establishing residency in another state by other means.