DEPOSITS OF PAYROLL TAXES.

SEC. 11334. DEPOSITS OF PAYROLL TAXES. (a) In General—8080 So in original. Probably should be “Gehhul.—” Subsection (g) of section 6302 is amended to read as follows: “(g) Deposits of Social Security Taxes and Withheld Income Taxes.— If, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21 and 24 on the basis of eighth-month periods, such person shall make deposits of such taxes on the 1st banking day after any day on which such person has $100,000 or more of such taxes for deposit.” (b) Technical Amendment.— Paragraph (2) of section 7632(b) of the Revenue Reconciliation Act of 1989 is hereby repealed. (c) Effective Date.— The amendments made by this section shall apply to amounts required to be deposited after December 31, 1990.