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 […]
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 […]
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 […]
42-2254. Safeguards and protections A. Any software or related materials that are provided to the department under this article are subject to the safeguards provided in this section. B. In any court proceeding to enforce a subpoena duces tecum for any portion of software, the court may receive evidence and issue any order necessary to […]
