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.
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