53 Pa. Stat. § 18200.905
Current through Pa Acts 2024-53, 2024-56 through 2024-92
A qualified business or a person who owns an interest in a qualified pass-through entity or who owns a qualified business which is a sole proprietorship shall be deemed to be in compliance with State or local tax for purposes of this chapter if the qualified business or person had made a timely administrative or judicial appeal for a particular tax or has entered into and is in compliance with an authorized deferred payment plan with the Department of Revenue or the qualified political subdivision for that particular tax.
53 P.S. § 18200.905