Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9916-D - Notification(a)Requirements satisfied.--On or before the fourth anniversary of the certification of a computer data center, the owner or operator of a computer data center shall notify the department in writing whether the computer data center for which the certification is requested has satisfied the requirements prescribed in section 2915-D.(b)Records.--Until a computer data center satisfies the requirements prescribed in section 2915-D, the owner, operator and qualified tenants shall maintain detailed records of all investments created by the computer data center, including costs of buildings and computer data center equipment, and all tax refunds directly received by the owner, operator or qualified tenant.Amended by P.L.1242021 No. 25, § 31, eff. 6/30/2021.