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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-2-21

Witnesses - Fees

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §138.

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In this chapter (34 sections)
  1. 40-2-1 · Creation
  2. 40-2-2 · Employment of Secretary and Other Employees; Payment of…
  3. 40-2-3 · Duties of Secretary
  4. 40-2-4 · Bonds of Employees
  5. 40-2-6 · Oaths of Witnesses
  6. 40-2-7 · Offices and Equipment; How Expenses Paid
  7. 40-2-8 · Travelling Expenses - Generally
  8. 40-2-9 · Traveling Expenses - Prepayment for Employees Traveling…
  9. 40-2-10 · Appointment of Law Enforcement Officers; Powers and Duties
  10. 40-2-11 · Powers and Duties Generally
  11. 40-2-11.1 · Allocations, Disbursements, and Distribution of Certain…
  12. 40-2-12 · Photographic or Electronic Reproductions of Documents -…
  13. 40-2-13 · Photographic or Electronic Reproductions of Documents - to…
  14. 40-2-14 · Photographic or Electronic Reproductions of Documents -…
  15. 40-2-15 · Notice of Setting Assessment Aside; Revaluation and Notice…
  16. 40-2-16 · Equalization of Valuation Generally
  17. 40-2-17 · Revaluation by Board of Equalization to Affect Equalization
  18. 40-2-18 · Procedure After Revaluation and Equalization
  19. 40-2-20 · Witnesses - Incriminating Testimony; Perjury
  20. 40-2-21 · Witnesses - Fees
  21. 40-2-25 · Audits and Examinations
  22. 40-2-40 · Chief Executive Officer; Powers, Authority, and Duties…
  23. 40-2-41 · Appointment; Term of Office; Qualifications
  24. 40-2-42 · Oath of Office
  25. 40-2-43 · Bond
  26. 40-2-44 · Assistant Commissioner of Revenue
  27. 40-2-45 · Alabama Ad Valorem Advisory Committee
  28. 40-2-60 · Office Created
  29. 40-2-61 · Appointment; Term of Office; Qualifications; Powers and…
  30. 40-2-62 · Bond
  31. 40-2-63 · Office, Clerical Help, Etc.; Traveling Expenses
  32. 40-2-64 · Assistant Counsel
  33. 40-2-65 · To Devote Entire Time to Department; Duties Generally
  34. 40-2-66 · Employment of Special Counsel
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