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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.
Article 1 - General Provisions.
Section 40-2-21 - Witnesses - Fees.
Universal Citation:
AL Code § 40-2-21 (2025)
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Section 40-2-21
Witnesses - Fees.
Every witness who shall appear before the department by its order shall receive for his attendance the fees and mileage allowed by law for witnesses in civil cases in courts of record, which shall be audited and paid by the state in the same manner as other expenses of the Department of Revenue are audited and paid, upon the presentation of the proper vouchers sworn to by such witness and approved by the department; but witnesses summoned by parties other than the department shall be paid by parties causing the witnesses to be summoned.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §138.)
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