U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
(a) General. Under the provisions of 28 U.S.C. l746,whenever,oath,such. Because such declaration does not require a notary or other official to administer oaths, individuals preparing statements for use in litigation should consider using this format. (See figure C-3, appendix G, of this part).
(b) When executed within the United States. Place the following at the end of the witness statement:
I declare under penalty of perjury that the foregoing is true and correct. (28 U.S.C. 1746).
(c) When executed outside the United States. Place the following at the end of the witness statement:
I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. (28 U.S.C. 1746).
