{"data":{"id":"us-ia/iowa-code-450.70","jurisdiction":"us-ia","citation":"Iowa Code § 450.70","heading":"Fees.","body":"Witnesses so cited before the director of revenue, and any sheriff or other officer serving such citation shall receive the same fees as are allowed in civil actions; to be audited by the department of revenue and paid upon the certificate of the director of revenue out of funds not otherwise appropriated.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.70.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"edfacc40fa8516710f949810e84b4cce0fe061baccf19323924ba100d1ad9585","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.69","next":"us-ia/iowa-code-450.71"},"notice":"GroundRules: Original legal text. Not legal advice."}