{"data":{"id":"us-sc/s.c.-code-ann.-12-36-2670","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-2670","heading":"Persons permitted to administer oaths and take acknowledgments.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 25 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"d5e5041ea58db5dc96de42e966d0844958353f9aa59cc3862c23f7c220d169ac","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-2660","next":"us-sc/s.c.-code-ann.-12-36-2680"},"notice":"GroundRules: Original legal text. Not legal advice."}