Arizona Laws 42-2252. Protection from order to produce computer software source code; exceptions
A. Except as provided in section 42-2253, the department shall not issue any subpoena duces tecum under section 42-1006 or 42-1112 or commence any proceeding or action to enforce any subpoena duces tecum to produce any computer software source code.
Terms Used In Arizona Laws 42-2252
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Computer software source code: includes :
(a) The code written by a programmer using a programming language that is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer. See Arizona Laws 42-2251
- Department: means the department of revenue. See Arizona Laws 42-1001
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Software: includes computer software source code and computer software executable code. See Arizona Laws 42-2251
- Subpoena: A command to a witness to appear and give testimony.
- Subpoena duces tecum: A command to a witness to produce documents.
- Tax-related computer software source code: means the computer source code for any computer software program intended for accounting, tax return preparation or compliance or tax planning. See Arizona Laws 42-2251
B. Subsection A of this section does not apply to:
1. An inquiry into any offense connected with administering or enforcing this title or title 43.
2. A tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for the internal use by the taxpayer or related person rather than for commercial distribution.
3. Communications between the owner of the tax-related computer software source code and the taxpayer or related person.
4. Tax-related computer software source code that is required to be provided or made available pursuant to any other provision of this title or title 43.