Separation of facilities

Act 2 of 1971, § 2914-D, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2914-D

Section 2914-D. Separation of facilities.

(a) Separate certification.--An owner or operator of a computer data center may separate a facility into one or more computer data centers, which may each receive a separate certification, if each computer data center individually meets the requirements prescribed in section 2915-D.

(b) Limitation.--A portion of a facility or an article of computer data equipment shall not be deemed to be a part of more than one computer data center.

(c) Aggregation.--An owner or operator may aggregate one or more parcels, buildings or condominiums in a facility into a single computer data center if, in the aggregate, the parcels, buildings and condominiums meet the requirements of this article.

(2914-D renumbered from 2905-D and amended June 30, 2021, P.L.124, No.25)