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.
Iowa Code § 450.70
2003 Acts, ch 145, § 286 Sheriff's fees, §331.655; witness fees, §622.69 - 622.75
Sheriff's fees, §331.655; witness fees, §622.69 - 622.75