{"data":{"id":"us-ia/iowa-code-421.23","jurisdiction":"us-ia","citation":"Iowa Code § 421.23","heading":"Fees and mileage.","body":"The fees and mileage of witnesses attending any hearing of the department, including contested case hearings, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in district court.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421 - DEPARTMENT OF REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"304cf97c8ba3dc10ea29fb025fef9bb47edc4453152d523b9b0e79f28c901b4a","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421.22","next":"us-ia/iowa-code-421.24"},"notice":"GroundRules: Original legal text. Not legal advice."}