(a) All witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas shall be taxed as costs by the commissioner, the commissioner’s authorized agent, representative or employee.
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Terms Used In Tennessee Code 67-4-1018

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(b) All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.
(c) If, upon the hearing, the licensee shall be found by the commissioner, or the commissioner’s authorized agent, representative or employee, to be guilty of the delinquency charged, all of the costs in this section shall be taxed and charged against the licensee, but if the charge against such licensee shall be dismissed, then such costs shall be paid by the commissioner out of the funds in the commissioner’s hands collected under this part, after approval by the commissioner, and shall be and constitute lawful expenditures under this section.
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