Indiana Code - Taxation - Title 6, Section 6-4.1-5-4

Subpoena; witness fees

Sec. 4. In order to make the appraisal required under section 2(3)
of this chapter, the county inheritance tax appraiser may:
(1) issue subpoenas;
(2) compel the appearance of witnesses before him; and
(3) examine witnesses under oath.

Each witness examined with respect to the appraisal is entitled to
receive a fee in the same amount paid to a witness subpoenaed to
appear before a court of record. The county treasurer shall, from
county funds not otherwise appropriated, pay the witness fee which
is provided for under this section and which is allowed by the
probate court under section 10 of this chapter.

As added by Acts 1976, P.L.18, SEC.1.

Last modified: May 28, 2006