Arizona § 42-2253 - Authorized subpoenas
Full text of Arizona Arizona Revised Statutes § 42-2253 — Authorized subpoenas, with citation guidance and answers to common questions.
§ 42-2253. Authorized subpoenas
A. Notwithstanding section 42-2252, the department may issue a subpoena duces tecum for computer software if:
1. The department is unable to otherwise reasonably ascertain the correctness of any item on a return from either:
(a) The taxpayer's books, papers, records or other data.
(b) The computer software executable code and any modifications of the computer software executable code to which the source code relates and any associated data that, when executed, produces the output to ascertain the correctness of the item.
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.
B. The department is considered to have met the requirements of subsection A, paragraphs 1 and 2 of this section if:
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.
Frequently Asked Questions About Arizona § 42-2253
What does Arizona Revised Statutes § 42-2253 cover?
Section 42-2253 ("Authorized subpoenas") 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 § 42-2253?
A common citation format is "Arizona Revised Statutes § 42-2253" (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 § 42-2253 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.