Sec. 2. A witness who testifies before the tax court is entitled to receive the same fee and mileage allowance provided to witnesses who testify in a circuit court. The person who calls the witness to testify shall pay the witness fee and mileage allowance.
[Pre-2004 Recodification Citation: 33-3-5-17.]
As added by P.L.98-2004, SEC.5.