In case of the refusal or neglect of any person summoned under the provisions of this chapter by the department to appear before it and produce books, papers, or securities, the department may apply to any justice of the Supreme Court or circuit judge for a mandamus to compel obedience to the summons and the hearing thereon may be had in Richland County or any other convenient county.
S.C. Code Ann. § 12-16-1200
Mandamus to compel appearance or production of documents
Known as the South Carolina Estate Tax Act
The act spans §§ 12–12 (31 sections).
1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 9.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.