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Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 50 - PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
  • § 50.1 - Introduction.
  • § 50.2 - Scope of regulations.
  • § 50.3 - General definitions and use of terms.
  • § 50.4 - Rates of tax.
  • § 50.5 - Liability for the tax.
  • § 50.6 - Ascertainment of quantity mined.
  • § 50.7 - Returns.
  • § 50.8 - Due date and place for filing returns and paying tax.
authority: Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683.
source: T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
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