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.
S.C. Code Ann. § 12-16-1720
Notice to and appearance of department in judicial proceedings
Known as the South Carolina Estate Tax Act
The act spans §§ 12-16-10–12-16-930 (31 sections).
1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 14.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.