U.S. Code > Title 26 > Subtitle D > Chapter 49 – Cosmetic Services
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| § 5000B | Imposition of tax on indoor tanning services |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 49 - Cosmetic Services
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7