Terms Used In Arizona Laws > Title 42 > Chapter 2 > Article 6 - Protection of Computer Software Source Code

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Computer software executable code: includes :

  (a) Any object code, machine code or other code that is readable by a computer when loaded into its memory and used directly by the computer to execute instructions. See Arizona Laws 42-2251

• 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
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. 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