South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-2670 — Persons permitted to administer oaths and take acknowledgments

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.

Last amended: 1992 Act No. 361, SECTION 16(L); 2000 Act No. 399, SECTION 3(G), eff August 17, 2000.

Source: official text