Arizona § 42-2252 - Protection from order to produce computer software source code; exceptions
Full text of Arizona Arizona Revised Statutes § 42-2252 — Protection from order to produce computer software source code; exceptions, with citation guidance and answers to common questions.
§ 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-2252
What does Arizona Revised Statutes § 42-2252 cover?
Section 42-2252 ("Protection from order to produce computer software source code; exceptions") 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 § 42-2252?
A common citation format is "Arizona Revised Statutes § 42-2252" (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 § 42-2252 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.