Sec. 18. (a) This section does not apply to a
qualified data center user that is a
qualified colocation tenant.
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Terms Used In Indiana Code 6-2.5-15-18
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. See Indiana Code 6-2.5-15-1
- qualified colocation tenant: means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. See Indiana Code 6-2.5-15-9
- qualified data center: means one (1) or more buildings that:
Indiana Code 6-2.5-15-10
- qualified data center user: means an entity that is using qualified data center equipment. See Indiana Code 6-2.5-15-12
(1) notify the department of the noncompliance; and
(2) request the department to impose an assessment on the qualified data center user in an amount that may not exceed the sum of the taxes not paid as a result of the exemption provided under this chapter together with interest and penalties required or permitted by law.
(c) Notwithstanding the provisions of IC 6-8.1-5-2, an assessment under subsection (b) is considered timely if the department issues a proposed assessment:
(1) not later than one hundred eighty (180) days from the date the department is notified of the noncompliance; or
(2) the date on which a proposed assessment could otherwise be issued in a timely manner under IC 6-8.1-5-2;
whichever is later.
As added by P.L.256-2019, SEC.2.
