S.C. Code Ann. § 12-16-250: Powers of arbitration board; judicial sanctions for failure to obey subpoena.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 16 Estate Tax
- ARTICLE 3 Uniform Act on Interstate Compromise and Arbitration of Death Taxes
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.
Collected 2026-09-02T06:35:29Z. Source file · JSON