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Arizona Revised Statutes Title 42. Taxation § 42-2252. Protection from order to produce computer software source code; exceptions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. Except as provided in § 42-2253, the department shall not issue any subpoena duces tecum under § 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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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-2252. Protection from order to produce computer software source code; exceptions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-2252/

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