Arizona § 42-2252 Protection from order to produce computer software source code; exceptions

Arizona Statutes

§ 42-2252 — Protection from order to produce computer software source code; exceptions

Arizona·Title 42 Arizona Revised Statutes·Ch. 2 TAXPAYER PROTECTION AND SERVICES·Art. 6 Protection of Computer Software Source Code

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.

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

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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.

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.

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