Iowa Code — Title X (Revenue)

Iowa Code § 421.23 — Fees and mileage

The fees and mileage of witnesses attending any hearing of the department, including contested case hearings, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in district court.

Last amended: [C31, 35, §6943-c33; C39, § 6943.032; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.23 ] 94 Acts, ch 1165, §7 Civil case fees and mileage, §622.69 – 622.75 Fri Dec 12 20:17:54 2025 Iowa Code 2026, Section 421.23 (19, 0)

Source: official text