136.090. Issue subpoenas--fees and mileage of witnesses.
Issue subpoenas--fees and mileage of witnesses.
136.090. 1. The director of revenue shall have the power toissue subpoenas for the purpose of requiring attendance andtestimony and for the purpose of requiring production ofdesignated books, records and papers in connection with matterscoming within the scope of functions of the division of taxationand collection. Such subpoenas may be served upon the personrequired to attend in any county, or in the city of St. Louis, inthe state of Missouri in which such person shall reside or shallhave a place of business. If such person shall not reside orhave a place of business in the state of Missouri then suchsubpoena may be served in any place in the state in which he maybe found.
2. Each witness who shall appear before the division oftaxation and collection by order of the director of revenue shallreceive for his attendance the fees and mileage now or that mayhereafter be provided for witnesses in civil cases in circuitcourts of this state, which shall be audited and paid by thestate in the same manner as other expenses of the division oftaxation and collection are audited and paid, upon thepresentation of proper vouchers sworn to or affirmed by suchwitnesses and approved by the director of revenue.
(L. 1945 p. 1428 § 18)