Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-2253
Authorized subpoenas
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.
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In this chapter (40 sections)
- 42-2057 · Agreement for installment payments of tax
- 42-2058 · Basis for evaluating employee performance
- 42-2059 · Additional audits or proposed assessments prohibited;…
- 42-2060 · Refund if items of income transfer from one year to another
- 42-2061 · Expedited review of jeopardy assessments
- 42-2062 · Abatement of penalties and fees; definition
- 42-2063 · Department responsibilities; decision deadlines; definition
- 42-2064 · Reimbursement of fees and other costs; definitions
- 42-2065 · Abatement of interest for errors or delays caused by the…
- 42-2066 · Statute of limitations on tax debts
- 42-2067 · Limitation on the use of pseudonyms by department employees
- 42-2068 · Suspension of running of period of limitations during…
- 42-2069 · Taxpayer communications with practitioners; confidentiality;…
- 42-2070 · Prohibited audit techniques
- 42-2071 · Reimbursement of bank costs caused by erroneous tax levies
- 42-2072 · Stay of enforcement actions pending offer in compromise
- 42-2073 · Report of employee misconduct; definition
- 42-2074 · Equitable relief from joint and several liability
- 42-2075 · Audit duration; applicability; initial audit contact
- 42-2076 · Audit results; documentation
- 42-2077 · Distribution of tax decisions; definitions
- 42-2078 · New interpretation or application of law; affirmative…
- 42-2079 · Suspension of liabilities by reason of disasters, terroristic…
- 42-2080 · Rulings, procedures, notices and other administrative…
- 42-2101 · Private taxpayer rulings; request; revocation or…
- 42-2151 · Providing business and employer identifiers, licenses,…
- 42-2152 · List of agencies having authority over starting and…
- 42-2153 · Questionnaire of proposed business
- 42-2154 · Limitation on requirements of article
- 42-2201 · Election for relief from joint and several liability;…
- 42-2202 · Separate liability election; definition
- 42-2203 · Protection from application of joint overpayment against…
- 42-2251 · Definitions
- 42-2252 · Protection from order to produce computer software source…
- 42-2253 · Authorized subpoenas
- 42-2254 · Safeguards and protections
- 42-2301 · Definitions
- 42-2302 · Managed audit agreements
- 42-2303 · Managed audit operations; appeal
- 42-2304 · Interest and penalties; refunds