Comptroller, State - As enacted, replaces the requirement that if a witness cannot be found, a copy of a subpoena issued by the comptroller of the treasury to the witness be left at the place of residence of the witness with the requirement that a copy of the subpoena be mailed by first-class mail to the last known address of the witness; adds, as an alternative to hand delivery of a subpoena, that the subpoena be mailed to the witness by certified mail, return receipt requested. - Amends TCA Section 8-4-203.