# § 7610. Fees and costs for witnesses
**(a)** **In general** The Secretary shall by regulations establish the rates and conditions under which payment may be made of—
**(1)** fees and mileage to persons who are summoned to appear before the Secretary, and
**(2)** reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers, records, or other data required to be produced by summons.
**(b)** **Exceptions** No payment may be made under paragraph (2) of subsection (a) if—
**(1)** the person with respect to whose liability the summons is issued has a proprietary interest in the books, papers, records or other data required to be produced, or
**(2)** the person summoned is the person with respect to whose liability the summons is issued or an officer, employee, agent, accountant, or attorney of such person who, at the time the summons is served, is acting as such.
**(c)** **Summons to which section applies** This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
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**Source Credit**: (Added Pub. L. 94–455, title XII, § 1205(a), Oct. 4, 1976, 90 Stat. 1699; amended Pub. L. 95–599, title V, § 505(c)(6), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
## Editorial Notes
### Amendments
1988—Subsec. (c). , made technical correction to language of , see 1986 Amendment note below.
, substituted “6421(g)(2)” for “6421(f)(2)”.
1986—Subsec. (c). , as amended by , substituted “6427(j)(2)” for “6427(i)(2)”.
1984—Subsec. (c). substituted “6427(i)(2)” for “6427(h)(2)”.
1983—Subsec. (c). struck out “6424(d)(2),” after “6421(f)(2),”.
1980—Subsec. (c). substituted “6427(h)(2)” for “6427(g)(2)”.
1978—Subsec. (c). substituted “6427(g)(2)” for “6427(e)(2)”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by effective , see , set out as a note under .