Tennessee Code Annotated

Tenn. Code Ann. § 45-10-109 (2026)

Expenses to be taxed as costs

✓ current as of May 2026

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In all judicial proceedings, the reasonable expenses of a financial institution in producing records in response to a subpoena shall be taxed as costs, without regard to the amount of any bond, and in all other instances, the issuer shall pay the financial institution's reasonable expenses incurred in complying with the subpoena. The financial institution shall submit to the issuer, either with the records or within thirty (30) days after delivering the records, a statement as to its charges for preparing and delivering the records. Charges by the financial institution at rates that do not exceed those established by the financial institution's published fee schedule shall be deemed reasonable unless otherwise determined by the appropriate court after notice and a hearing.

Amended by 2017 Tenn. Acts, ch. 264,s 4, eff. 7/1/2017.

Acts 1983, ch. 224, § 9.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 1986–2023 · leading case: State, Dep't of Revenue v. Moore, 722 S.W.2d 367 (Tenn. 1986).

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State, Dep't of Revenue v. Moore, 722 S.W.2d 367 (Tenn. 1986). · cites it 18× “§ 67-1-1305, [5] which permits some exercise of discretion *377 by him in determining the reasonableness and necessity of expenses incurred in responding to a subpoena, applies and that the Chancellor erred in awarding First Bank expenses under T.C.A. § 45-10-109. This provision…”

Wanda Sue Averwater v. James Paul Averwater (Tenn. Ct. App. 2023). “§ 45-10-109 (2020). Under these circumstances, we decline to do so.”

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