{"data":{"id":"us-az/a.r.s.-42-2252","jurisdiction":"us-az","citation":"A.R.S. § 42-2252","heading":"Protection from order to produce computer software source code; exceptions","body":"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.\n\nB. Subsection A of this section does not apply to:\n\n1. An inquiry into any offense connected with administering or enforcing this title or title 43.\n\n2. 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.\n\n3. Communications between the owner of the tax-related computer software source code and the taxpayer or related person.\n\n4. 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.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/02252.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"a219f30a3d7fb43cf6a0f93938f8fde05352640704fbd9a9ff6b6e396157dd16","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-2251","next":"us-az/a.r.s.-42-2253"},"notice":"GroundRules: Original legal text. Not legal advice."}