{"data":{"id":"us-sc/s.c.-code-ann.-12-16-1720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-16-1720","heading":"Notice to and appearance of department in judicial proceedings.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 16 Estate Tax","ARTICLE 17 Enforcement and Liabilities"],"source_url":"https://www.scstatehouse.gov/code/t12c016.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:29Z","sha256":"08610061bf81366255e09ec9db890f6ee79cd37c62c9d6a219090d29b23c073d","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-16-1710","next":"us-sc/s.c.-code-ann.-12-16-1730"},"notice":"GroundRules: Original legal text. Not legal advice."}