§ 8144. Witness fees
Excepting an officer, stockholder of a corporation, or a person required by this chapter to file a return and pay a tax, a person cited to appear before a master, designated pursuant to section 8142 of this title, shall be allowed the same attendance and travel fees as witnesses in Superior Court. Such fees shall be paid by the State on the certificate of the Commissioner. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)