South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 20 - CORPORATE LICENSE FEE AND ANNUAL REPORTS
Section 117-1000.1 - What Constitutes an Officer of a Corporation
Universal Citation: SC Code Regs 117-1000.1
Current through Register Vol. 48, No. 3, March 22, 2024
An officer of a corporation is a person who by election or appointment is empowered to perform official functions of a corporation. By official functions is meant any duty devolving a President, Vice-President, Treasurer, Assistant Treasurer, Secretary, Assistant Secretary, or other officer elected by the Board of Directors.
Where the Board of Directors delegated the power to the President to name other officers, such appointees are deemed appointed officers.
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