# 26 C.F.R. § 50.6 (2026): Ascertainment of quantity mined

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_6

## Section

- **Citation:** 26 C.F.R. § 50.6 (2026)
- **Heading:** Ascertainment of quantity mined
- **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 / § 50.6: § 50.6   Ascertainment of quantity mined.

## Text

Each person engaged in hydraulic mining operations within the scope of the tax shall make or cause to be made appropriate surveys of the premises on which such hydraulic mining operations are conducted for the purpose of determining the cubic yardage mined from the natural bank. Such surveys shall be made at the beginning and end of hydraulic mining operations in each taxable year by a licensed engineer or other qualified agency having prior approval of the California Debris Commission, and shall conform to requirements prescribed 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_6. Check the current official text before relying on it. Not legal advice.