Arizona § 42-2251 - Definitions
Full text of Arizona Arizona Revised Statutes § 42-2251 — Definitions, with citation guidance and answers to common questions.
§ 42-2251. Definitions
In this article, unless the context otherwise requires:
1. "Computer software executable code" includes:
(a) Any object code, machine code or other code that is readable by a computer when loaded into its memory and used directly by the computer to execute instructions.
(b) Any related user manuals.
2. "Computer software source code" includes:
(a) The code written by a programmer using a programming language that is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer.
(b) Related programmers’ notes, design documents, memoranda and similar documentation.
(c) Related customer communications.
3. "Owner", with respect to any software, includes the developer of the software.
4. "Related person" has the same meaning prescribed by section 267 or 707(b) of the internal revenue code.
5. "Return" has the same meaning prescribed by section 42-2001.
6. "Software" includes computer software source code and computer software executable code.
7. "Tax-related computer software source code" means the computer source code for any computer software program intended for accounting, tax return preparation or compliance or tax planning.
Frequently Asked Questions About Arizona § 42-2251
What does Arizona Revised Statutes § 42-2251 cover?
Section 42-2251 ("Definitions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-2251?
A common citation format is "Arizona Revised Statutes § 42-2251" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-2251 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.