26 CFR 50.5 - Liability for the tax.

§ 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.

Title 26 published on 2013-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 50.

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United States Code