Section 50IAC26-2-16. "Computer software" or "software" defined  


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  •    "Computer software" or "software" means a collection of computer programs, procedures, and documentation used for the specific application of property tax management, including any:

    (1) system utilities; and

    (2) database management systems;

    necessary to make them function properly. (Department of Local Government Finance; 50 IAC 26-2-16; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)