Tex. Tax Code § 41.63 · Subchapter D. ADMINISTRATIVE PROVISIONS
COMPENSATION FOR SUBPOENAED WITNESS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An individual who is not a party to the proceeding and who complies with a subpoena issued as provided by this subchapter is entitled to:
(1) the reasonable costs of producing the documents;
(2) mileage of 15 cents a mile for going to and returning from the place of the proceeding; and
(3) a fee of $10 a day for each whole or partial day that the individual is necessarily present at the proceedings.
(b) The appraisal review board by rule may prescribe greater mileage or fee, but an increase is not effective unless uniformly applicable to all individuals who are entitled to mileage or fee as provided by Subsection (a) of this section.
(c) Compensation authorized as provided by this section is paid by the appraisal office if the subpoena is issued on the motion of the appraisal review board or by the party requesting the subpoena.
(d) Compensation is not payable unless the amount claimed is approved by the appraisal review board that issued the subpoena.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 143, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm
- Text hash
- sha256 f0416e3c8e4fab422b54c8e4d063be82182ac615eb5546a95b19dfd451f9aba2
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.