Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9937-D. Revocation of certification

(a) Revocation.--If the department determines that the requirements of section 2935-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 under this section, the qualification period, as defined in section 2931- D(d),  3 of any owner or operator or qualified tenant of the computer data center shall expire and the department may recapture from the owner or operator or qualified tenant all or part of the tax exemption received by the owner or operator or qualified tenant under section 2942-D.  4  The department may give special consideration or allow a temporary exemption from recapture of the tax exemption if there is extraordinary hardship due to factors beyond the control of the owner or operator or qualified tenant.  The department may require the owner or operator or qualified tenant to file appropriate amended tax returns in order to reflect any recapture of the tax exemption.

(d) Limitation on assessment.--Notwithstanding the limitation on assessment and collection in section 258,  5 the department shall assess any tax determined not to be properly exempted under this subarticle within five years from the date an owner or operator or qualified tenant of a computer data center purchases property exempt from a tax.  A taxpayer may consent to an extension of the period as set forth in section 261.  6