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.