(A) The director may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matters which the department has authority to investigate or determine.
(B) The director may cause the deposition of witnesses residing within or without the State or absent from the State to be taken upon notice to the interested party, if any, in the manner that depositions of witnesses are taken in civil actions pending in the circuit court in any matter which the department has authority to investigate or determine.
(C) Oaths to witnesses may be administered by the department. A person who testifies falsely in a matter under consideration by the department is guilty of and, upon conviction, will be punished for perjury.
(D) An officer who serves summons or subpoenas and a witness appearing before the Department of Revenue receive the same compensation as an officer and a witness in the circuit court. The department may incur and pay the expense of obtaining expert witnesses or of other evidence for use by the department in a judicial or administrative proceeding. This compensation and expert witness expense must be paid upon certificate of the department by the State Treasurer, by drawing upon funds from the tax on income as provided by Section 12-6-510.
(E) Out-of-state appraisers serving as witnesses are not required to be licensed or certified in this State. For purposes of this section, out-of-state appraisers are defined as appraisers with a business address outside of this State.
(F) The director of the Department of Revenue and the officers designated by the director may administer oaths to any person or take acknowledgments of any person in respect of any return or report required by this title or the rules and regulations of the department.
HISTORY: 1991 Act No. 50, Section 2; 1994 Act No. 516, Section 27; 1995 Act No. 76, Section 9; 1998 Act No. 432, Section 2.
Structure South Carolina Code of Laws
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-10. Department of Revenue created.
Section 12-4-15. Departmental divisions; supervision.
Section 12-4-20. Offices, materials and supplies.
Section 12-4-30. Appointment of director; disposition of contested cases.
Section 12-4-40. Oath of office.
Section 12-4-310. Mandated powers and duties.
Section 12-4-330. Witnesses before department.
Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes.
Section 12-4-350. Contracts for computer and data processing services; confidentiality of data.
Section 12-4-375. Retention and expenditure of funds from bankruptcy operations.
Section 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.
Section 12-4-379. Payment of fee required for Federal Refund Offset Program.
Section 12-4-380. Report to General Assembly.
Section 12-4-385. Proposed change in policy concerning particular industry group; notice.
Section 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues.
Section 12-4-395. Authority to accept payment by credit card.
Section 12-4-397. Tax amnesty period.
Section 12-4-520. Dealings with county tax officials; oversight of county taxation matters.
Section 12-4-530. Investigation and prosecution of violations.
Section 12-4-535. Department determinations.
Section 12-4-570. Report of all taxable property and its value.
Section 12-4-580. Authority allowing department to contract to collect outstanding liabilities.
Section 12-4-710. Department to determine exemptions.
Section 12-4-720. Filing of applications for exemptions.
Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.
Section 12-4-750. Revocation of exempt status; imposition of tax and penalty.