26 CFR § 50.5 - Liability for the tax.

---
identifier: "/us/cfr/t26/s50.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 50.5 - Liability for the tax."
title_number: 26
title_name: "Internal Revenue"
section_number: "50.5"
section_name: "Liability for the tax."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "50"
part_name: "REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683."
regulatory_source: "T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted."
cfr_part: "50"
---


# 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.