Arizona Revised Statutes Title 42. Taxation § 42-2253. Authorized subpoenas

1. The department is unable to otherwise reasonably ascertain the correctness of any item on a return from either:

2. The department identifies with reasonable specificity the portion, item or component of the source code needed to verify the correctness of the return item.

3. The department determines that the need for the portion, item or component of the source code with respect to the return item outweighs the risk of unauthorized disclosure of trade secrets.

1. The department determines that it is not feasible to determine the correctness of a return item without access to the computer software executable code and associated data described in subsection A, paragraph 1, subdivision (b) of this section.

2. The department makes a formal request to the taxpayer for the code and data and to the owner of the computer software source code for the executable code.

3. The code and data are not provided to the department within one hundred eighty days after the request.