North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-261
Secretary and deputies to administer oaths
Official textncleg.gov
The Secretary of Revenue and such deputies as he may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person in respect to any return or report required by this Subchapter or under the rules and regulations of the Secretary of Revenue, and shall have access to all the books and records of any person, firm, corporation, county, or municipality in this State. (1939, c. 158, s. 930; 1973, c. 476, s. 193.)
Source: view the official text
In this article (40 sections)
- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-251 · Information required of taxpayer and corrections based on…
- 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
- 105-251.2 · Compliance informational returns
- 105-252 · Returns required
- 105-252.1 · Use of a TTIN
- 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s.…
- 105-254 · Secretary to furnish forms
- 105-254.1 · Identification of veterans on income tax form D-400
- 105-255 · Secretary of Revenue to keep records
- 105-256 · Publications prepared by Secretary of Revenue; report on…
- 105-256.1 · Corporate annual report
- 105-257 · Department may charge fee for report or other document
- 105-258 · Powers of Secretary of Revenue; who may sign and verify legal…
- 105-258.1 · Taxpayer interviews
- 105-258.2 · Taxpayer conversations
- 105-258.3 · Power of attorney
- 105-259 · Secrecy required of officials; penalty for violation
- 105-260 · Evaluation of Department personnel
- 105-260.1 · Delegation of authority to hold hearings
- 105-261 · Secretary and deputies to administer oaths
- 105-262 · Rules
- 105-262.1 · Rules to exercise authority under G.S. 105-130.5A
- 105-263 · Timely filing of mailed documents and requests for extensions
- 105-264 · Effect of Secretary's interpretation of revenue laws
- 105-264.1 · Secretary's interpretation applies to local taxes that are…
- 105-264.2 · Publication of written determinations
- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-266.2 · Refund of tax paid on substantial income later restored
- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30
- 105-268 · Reciprocal comity
- 105-268.1 · Agreements to coordinate the administration and collection…
- 105-268.2 · Expenditures and commitments authorized to effectuate…
- 105-268.3 · Returns to be filed and taxes paid pursuant to agreements
- 105-269 · Extraterritorial authority to enforce payment
- 105-269.1 · Local authorities authorized to furnish office space
- 105-269.2 · Repealed by Session Laws 2007-491, s. 2, effective January…