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2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
SECTION 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.


SC Code § 12-16-250 (2013) What's This?

The board has the power to administer oaths, take testimony, subpoena, and require the attendance of witnesses and the production of books, papers, and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this State, upon application by the board, may make an order requiring compliance with the subpoena and the court may punish failure to obey the order as a contempt.

HISTORY: 1987 Act No. 70, Section 1.

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