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Indiana Code Title 6. Taxation § 6-2.5-15-5

Current as of January 02, 2024 | Updated by Findlaw Staff

<Text of section effective January 1, 2026.  See, also, text of section effective until January 1, 2026.>

Sec. 5. As used in this chapter, “facility” means one (1) or more tracts of land in Indiana and:

(1) a structure or building contained on the land used specifically for:

(A) quantum research or commercialization;

(B) quantum safe fiber network equipment;

(C) advanced computing;

(D) quantum research or advanced computing for the defense industry;

(E) the qualified equipment that is placed in the structure or building;  or

(F) one (1) or more quantum safe fiber networks;

including any structures and personal property contained on the land that is required to operate a quantum safe fiber network;  and

(2) any structures and personal property contained on the land for the operation of a data center;

in either a single location or multiple distributed locations.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-15-5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-15-5/

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