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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9936-D. Notification and records

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Requirements satisfied.--On or before the fourth anniversary of the certification of a computer data center, the owner or operator of the 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 under section 2935-D.  1

(b) Records.--The owner or operator or qualified tenant shall:

(1) Maintain detailed records of all investments created by the computer data center, including costs of buildings and computer data center equipment and all tax exemptions received by the owner or operator or qualified tenant.

(2) Maintain purchase journals for examination by the department.

1  72 P.S. § 9935-D.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9936-D. Notification and records - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9936-d/

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