2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-2251 Definitions
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.
