6-2.5-15-9. “Qualified Colocation Tenant”
Sec. 9. As used in this chapter, “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. As added by P.L.256-2019, […]
6-2.5-15-10. “Qualified Data Center”
Sec. 10. As used in this chapter, “qualified data center” means one (1) or more buildings that: (1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or […]
6-2.5-15-11. “Qualified Data Center Equipment”
Sec. 11. As used in this chapter, “qualified data center equipment” means data center equipment located at a qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-12. “Qualified Data Center User”
Sec. 12. As used in this chapter, “qualified data center user” means an entity that is using qualified data center equipment. As added by P.L.256-2019, SEC.2.
6-2.5-14-3. Taxpayer Requirements
Sec. 3. The amnesty program established under this chapter must require the following: (1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established. (2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule […]
6-2.5-14-4. Benefits to Amnesty Participants
Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department: (1) shall abate and […]
6-2.5-14-5. Amnesty Binding on the State
Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period. As added by P.L.205-2013, SEC.79.
6-2.5-14-6. Duty to Enforce Taxpayer Agreement Not to Participate in Another Amnesty Program
Sec. 6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program. As added by P.L.205-2013, SEC.79.
6-2.5-15-1. “Corporation”
Sec. 1. As used in this chapter, “corporation” refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. As added by P.L.256-2019, SEC.2.
6-2.5-15-2. “Data Center Equipment”
Sec. 2. As used in this chapter, “data center equipment” means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. The term includes the following: (1) Servers, routers, connections, monitoring and security systems, and other enabling machinery, equipment, and hardware, regardless of […]