# 26 C.F.R. § 50.7 (2026): Returns

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_7

## Section

- **Citation:** 26 C.F.R. § 50.7 (2026)
- **Heading:** Returns
- **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 / § 50.7: § 50.7   Returns.

## Text

(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.
(b)
Content of return.
The return shall show:
(1) The identity of the particular dam or other works restraining debris from the mine;
(2) The name and location of the mine;
(3) The name and address of the person to whom the California Debris Commission has issued a license to operate the mine;
(4) The number and date of the license;
(5) The name and address of the owner of the mine;
(6) The dates on which hydraulic mining operations began and ended during the taxable year for which the return is made;
(7) The number of cubic yards mined by the hydraulic process at the mine during the taxable year;
(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.
(d)
Verification of return and supporting statement.
The return and the supporting statement shall be verified by written declarations that they are made under the penalties of perjury.

## 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_7. Check the current official text before relying on it. Not legal advice.