26 C.F.R. § 50.5 Liability for the tax.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
§ 50.5 Liability for the tax.
