Section 905. Appeals.
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.