Section 887-X-1-.15 - Subpoenas (Alabama Administrative Code)

§ 887-X-1-.15. Subpoenas

A Tax Tribunal Judge may, on his or her own motion or at the written request of a party, also issue subpoenas requiring witnesses to attend and testify at a hearing, or subpoenas duces tecum for the production of any tangible evidence. The discretion to issue subpoenas or subpoenas duces tecum shall rest solely with the Tax Tribunal Judge. Any witness subpoenaed to testify or produce records, or whose deposition is taken, shall be paid by the requesting party the same fees and mileage as paid to individuals subpoenaed in a circuit court action in Alabama.

(Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. October 14, 2014.)

Author: William L. Thompson

Statutory Authority: Code of Ala. 1975, § 40-2B-1

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