§ 105-261. Secretary and deputies to administer oaths. - North Carolina Statutes

§105‑261.  Secretary and deputies to administer oaths.

The Secretary of Revenue andsuch deputies as he may designate shall have the power to administer an oath toany person or to take the acknowledgment of any person in respect to any returnor report required by this Subchapter or under the rules and regulations of theSecretary of Revenue, and shall have access to all the books and records of anyperson, firm, corporation, county, or municipality in this State. (1939,c. 158, s. 930; 1973, c. 476, s. 193.)