Columbia Oaths and affidavits ordinance (§ 26-57)
Chapter 26: Taxation · Article III. Cigarettes
The business services administrator, or employees or agents duly designated and authorized by the business services administrator shall have power to administer oaths and take affidavits in relation to any matter or proceedings in the exercise of their powers and duties under this article.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-57
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.