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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 13 - General Powers to Obtain Evidence
§ 67-1-1305. Compensation of witness.
Universal Citation: TN Code § 67-1-1305 (2017)
Any persons, firms or corporations so subpoenaed shall be reimbursed necessary traveling expenses from their homes to the place of hearing and other necessary expenses, as determined by the commissioner or the comptroller of the treasury, and those persons, firms or corporations not employees of the state shall be paid at the rate of five dollars ($5.00) per day for each day or portion of a day in attendance at such hearings.
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