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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 16 - Estate Tax
Section 12-16-1720. Notice to and appearance of department in judicial proceedings.
Universal Citation: SC Code § 12-16-1720 (2020)
The department may appear in any proceeding in any court in which the decree may in any way affect the tax and no decree in any such proceeding or appeal therefrom shall be binding upon the State unless personal notice of such proceeding shall have been given to the department.
HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 14.
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