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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-240. Arbitration hearings.
Universal Citation: SC Code § 12-16-240 (2018)
The board shall hold hearings at the times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are entitled to be heard, to present evidence, and to examine and cross-examine witnesses.
HISTORY: 1987 Act No. 70, Section 1.
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