The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-2252 - Protection from order to produce computer software source code; exceptions
42-2252. Protection from order to produce computer software source code; exceptions
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.