Section 13-521 - Depositions.
§ 13-521. Depositions.
(a) Authorized.- A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.
(b) Subpoena.- On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1) the appearance of a witness to testify; and
(2) the production of any pertinent document.
[An. Code 1957, art. 81, § 231; 1988, ch. 2, § 1.]