§ 6-2.5-15-18 — Notice of noncompliance; assessment

Indiana § 6-2.5-15-18

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 15: Gross Retail and Use Tax Exemption For Data Center

Text

Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 18. (a) This section does not apply to a qualified
data center user that is a qualified colocation tenant.
(b) If the corporation determines that a qualified data center user
that did not pay taxes as a result of the award provided under this
chapter is not entitled to the award because of the qualified data center
user's noncompliance with the requirements of the sales tax award
certificate agreement or this chapter, the corporation shall, after giving
the qualified data center user an opportunity to explain the
noncompliance:
(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.

Legislative History

As added by P.L.256-2019, SEC.2.