*  There is an upper deck called the Stand B Penthouse.  It has a roof.  
It features  fold-up stadium-style chairs.  The bottom (front) row is  A and the top
row is J.  Seat 1 is on the aisle.

B
Penthouse was rebuilt in 2016 and an upper level was added that contains 3
rows.  
I will provide more detailed information on the new seating asap.
I've posted a photo below that shows  what the new layout looks like.


*  
Stand B rows runs from D to Z with each letter getting two rows (First row of
letter is seats 1-12, 2nd row is seats 13-24)

*  The seats in the higher number sections have fantastic views of the front
straight and the first turn, short chute and turn two!

*  There is a big screen TV across the track sitting atop the Gasoline Alley Suites.  
There is also one in the infield of turn 1.
Stand B & Penthouse B
Along the bottom of the stands, metal folding chairs are used!
The vertical lines you see in the stands are aisles.  There are two sections or boxes between aisles.
These 2 views above are from Box 25, Row B, seat 7 of Penthouse B
during 2012 Pole Day
STAND B SEATING CHART
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Location of stand in
Turn 1.
History
Stand B is the track's second grandstand, originally built in 1910.
The current version was built in 1954 and renovated in 2003 and 2016.
Above is how Penthouse B looks like after the 2016 rebuild.  Notice the 3-row upper deck that was added.

Below shows how the new roof over B Penthouse appears.