# 26 C.F.R. § 50.5 (2026): Liability for the tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_5

## Section

- **Citation:** 26 C.F.R. § 50.5 (2026)
- **Heading:** Liability for the tax
- **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 / § 50.5: § 50.5   Liability for the tax.

## Text

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.

## 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_5. Check the current official text before relying on it. Not legal advice.