Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9917-D. Revocation of certification

(a) Revocation.--If the department determines that the requirements of section 2915-D  1 have not been satisfied, the department may revoke the certification of a computer data center.

(b) Appeal.--The owner or operator of the computer data center may appeal the revocation.  Appeals filed under this section shall be governed by Article II.  2

(c) Recapture.--If certification is revoked pursuant to this section, the qualification period of any owner, operator or qualified tenant of the computer data center expires, and the department may recapture from the owner, operator or qualified tenant all or part of the tax refund provided directly to the owner or operator or qualified tenant.  The department may give special consideration or allow a temporary exemption from recapture of the tax refund if there is extraordinary hardship due to factors beyond the control of the owner or operator or qualified tenant.