# 26 C.F.R. § 50.3 (2026): General definitions and use of terms

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_3

## Section

- **Citation:** 26 C.F.R. § 50.3 (2026)
- **Heading:** General definitions and use of terms
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 50: REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING / § 50.3: § 50.3   General definitions and use of terms.

## Text

As used in the regulations in this part:
(a) The term
Act
means “An Act to create the California Debris Commission and regulate hydraulic mining in the State of California” approved March 1, 1893, as amended, 27 Stat. 507; 34 Stat. 1001; 48 Stat. 1118; 52 Stat. 1040; 61 Stat. 501; 33 U.S.C. 661-687.
(b) The term
person
means an individual, a trust, estate, partnership, company, or corporation.
(c) The term
Secretary
means the Secretary of the Treasury.
(d) The term
Commissioner
means the Commissioner of Internal Revenue.
(e) The term
district director
means the district director of internal revenue.
(f) The terms
hydraulic mining
and
mining by the hydraulic process
shall have the meaning and application given said terms in the State of California.
(g) The term
taxable year
means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.

## Nearby sections

- [26 C.F.R. § 50.1 (2026) § 50.1   Introduction.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_1.md)
- [26 C.F.R. § 50.2 (2026) § 50.2   Scope of regulations.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_2.md)
- [26 C.F.R. § 50.3 (2026) § 50.3   General definitions and use of terms.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_3.md)
- [26 C.F.R. § 50.4 (2026) § 50.4   Rates of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_4.md)
- [26 C.F.R. § 50.5 (2026) § 50.5   Liability for the tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_5.md)
- [26 C.F.R. § 50.6 (2026) § 50.6   Ascertainment of quantity mined.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_6.md)
- [26 C.F.R. § 50.7 (2026) § 50.7   Returns.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_7.md)
- [26 C.F.R. § 50.8 (2026) § 50.8   Due date and place for filing returns and paying tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_8.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_3. Check the current official text before relying on it. Not legal advice.