26 CFR § 50.7 - Returns.
---
identifier: "/us/cfr/t26/s50.7"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 50.7 - Returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "50.7"
section_name: "Returns."
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"
---
# 50.7 Returns.
(a) *Form of return.* Every person liable for tax for any taxable year shall prepare for such year a return on Form 1 (California Debris) in accordance with the instructions thereon and in accordance with the regulations in this part.
(b) *Content of return.* The return shall show:
(1) The identity of the particular dam or other works restraining debris from the mine;
(2) The name and location of the mine;
(3) The name and address of the person to whom the California Debris Commission has issued a license to operate the mine;
(4) The number and date of the license;
(5) The name and address of the owner of the mine;
(6) The dates on which hydraulic mining operations began and ended during the taxable year for which the return is made;
(7) The number of cubic yards mined by the hydraulic process at the mine during the taxable year;
(8) The rate of tax per cubic yard determined by the California Debris Commission applicable to the particular mine; and
(9) The amount of tax due and payable (cubic yards mined multiplied by the rate of tax per cubic yard).
(c) *Supporting statement.* With each return there must be submitted a supporting statement of the person who made the surveys at the mine for the mining season covered by the return (see § 50.6), stating that such surveys were made in accordance with requirements prescribed by the California Debris Commission.
(d) *Verification of return and supporting statement.* The return and the supporting statement shall be verified by written declarations that they are made under the penalties of perjury.