26 C.F.R. § 50.5

Current through September 30, 2024
Section 50.5 - Liability for the tax

Liability for tax attaches to any person engaged at any time during the taxable year in hydraulic mining in the area identified in paragraph (a) of § 50.2 , if the debris from such mining operations is in whole or in part restrained by any of the debris dams or works constructed by the California Debris Commission.

26 C.F.R. §50.5