Indiana Statutes
§ 6-2.5-15-19 — Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 15 Gross Retail and Use Tax Exemption For Data Center
Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec.
19.Except as provided in section 18 of this
chapter, if the corporation approves a qualified data center user's
application to receive a specific transaction award certificate and enters
into an agreement with the qualified data center user for a specific
transaction award certificate, the corporation's certification of the
qualified data center remains in effect, even if there is a future transfer,
sale, or disposition, directly or indirectly, of the qualified data center.
A subsequent owner shall enter into an agreement with the corporation
before the subsequent owner is entitled to receive a specific transaction
award certificate for the remainder of the eligibil
Free access — add to your briefcase to read the full text and ask questions with AI
Indiana § 6-2.5-15-19 (Continuing effect of specific transaction award certificate following transfer or sale of qualified data center) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.256-2019, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"