AS 43.05.450: Subpoenas.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 05. Administration of Revenue Laws.
- Article 4. Tax Appeals.
An administrative law judge may issue a subpoena to compel attendance of a witness or the production of a document or thing. A subpoena may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permitted by law. A subpoena may be used for the purpose of discovery or for the purpose of presenting evidence at a formal hearing. A subpoena shall issue upon request of a party, subject to reasonable limitation or conditions set in the subpoena. A subpoena may be enforced by petition to or other appropriate legal proceeding brought in a court of this state or another jurisdiction.
Collected 2026-09-02T06:19:28Z. Source file · JSON