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.
As added by P.L.256-2019, SEC.2.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.