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 § 42-2252

Title 42Arizona Revised Statutes

Ch. 2TAXPAYER PROTECTION AND SERVICES

Art. 6Protection of Computer Software Source Code

This text of Arizona § 42-2252 (Protection from order to produce computer software source code; exceptions) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-2252 (2026).

Text

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.