Utah Code § 78B-1-147: Witnesses -- Fees in civil cases -- How paid -- Taxed as costs.

(1) The fees and compensation of witnesses in all civil causes shall be paid by the party who causes the witnesses to attend. A person is not obliged to attend court in a civil cause when subpoenaed unless the person's:

(a) fees for one day's attendance are tendered or paid on demand; or

(b) fees for attendance for each day are tendered or paid on demand.

(2) The fees of witnesses paid in civil causes may be taxed as costs against the losing party.