Taxing Matters
Overtaxed Member
Provide a link, please. Thanks.
I'll provide some links then.

(5) “Subpoena” means a document, however denominated, issued under authority of a court of record requiring a person to:
(A) attend and give testimony at a deposition;
(B) produce and permit inspection and copying of designated books, documents,records, electronically stored information, or tangible things in the possession, custody, or controlof the person; or
(C) permit inspection of premises under the control of the person.
(Bolding added.) As you can see from what I put in bold, it does not cover subpoenas for the purpose of testifying at a hearing or trial, only for giving testimony at a deposition. Indiana's adoption of the Act uses the same definition. See Indiana Code 34-44.5-1-5(5). So I agree with LdiJ on this one. This Act is not applicable to subpoenas for testimony at a trial.