A Subpoena Duces Tecum Must Be Issued by a Court

question 27

Short Answer

A subpoena duces tecum must be issued by a court that has
over the deponent or custodian of property to be inspected.

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Definitions:

Purchases Discount

A deduction from the stated purchase price, often granted to encourage early payment or bulk buying.

Periodic Inventory System

A method that relies on occasional physical counts of inventory to determine the ending inventory balance and the cost of goods sold.

Purchase Return

Occurs when a buyer returns merchandise to the seller for a refund or credit due to various reasons such as defects or dissatisfaction.