26 CFR 40.6302(c)-1T - Deposits (temporary).
(a) through (f) [Reserved] For further guidance, see§ 40.6302(c)-1(a) through (f).
(g) Exception for indoor tanning services. No deposit is required for the taxes imposed by section 5000B (relating to indoor tanning services) for any calendar quarter beginning after June 30, 2010.
[T.D. 9486, 75 FR 33686, June 15, 2010]
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