1. (a) This section does not apply to a qualified data center user that is a qualified colocation tenant.

2. (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. (1) notify the department of the noncompliance; and
   2. (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.

3. (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. (1) not later than one hundred eighty (180) days from the date the department is notified of the noncompliance; or

   2. (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.