# 26 C.F.R. § 50.8 (2026): Due date and place for filing returns and paying tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_8

## Section

- **Citation:** 26 C.F.R. § 50.8 (2026)
- **Heading:** Due date and place for filing returns and paying 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 / § 50.8: § 50.8   Due date and place for filing returns and paying tax.

## Text

The return for a taxable year shall be filed with, and the tax shall be paid to, the district director at San Francisco, California, on or before September 30 of the calendar year in which the taxable year ends. The tax is due and payable on such date without assessment by, or notice from, the district director.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P50_S50_8. Check the current official text before relying on it. Not legal advice.