The director or his designee may administer an oath to a person or take the acknowledgement of a person with respect to a return or report required by this title or the regulations of the department.
S.C. Code Ann. § 12-36-2670
Persons permitted to administer oaths and take acknowledgments
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
1992 Act No. 361, SECTION 16(L); 2000 Act No. 399, SECTION 3(G), eff August 17, 2000.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.