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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-7

"Operator"

Official textiga.in.govlast amended

Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
Revisor's Note: The effective date of amendment of IC 6-2.5-15-7 by P.L.178-2025,
SEC.7 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center or a quantum computing research,

advanced computing, and defense infrastructure network pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility. The term also includes an affiliate of an operator.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.7.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.7.

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