In this article, unless the context otherwise requires:

1. 1. "Computer software executable code" includes:

   1. (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.
   2. (b) Any related user manuals.

2. 2. "Computer software source code" includes:

   1. (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.
   2. (b) Related programmers’ notes, design documents, memoranda and similar documentation.
   3. (c) Related customer communications.
3. 3. "Owner", with respect to any software, includes the developer of the software.
4. 4. "Related person" has the same meaning prescribed by section 267 or 707(b) of the internal revenue code.
5. 5. "Return" has the same meaning prescribed by section 42-2001.
6. 6. "Software" includes computer software source code and computer software executable code.
7. 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.