26 CFR 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.
(3) The name and address of the person to whom the California Debris Commission has issued a license to operate the mine;
(6) The dates on which hydraulic mining operations began and ended during the taxable year for which the return is made;
(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.
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.