# 26 CFR § 50.3: General definitions and use of terms

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-50.3

## Section

- **Citation:** 26 CFR § 50.3
- **Heading:** General definitions and use of terms
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES > PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING

## 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 CFR § 40.0-1 § 40.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.0-1.md)
- [26 CFR § 40.6011(a)-1 § 40.6011(a)-1 Returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-1.md)
- [26 CFR § 40.6011(a)-2 § 40.6011(a)-2 Final returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-2.md)
- [26 CFR § 40.6060-1 § 40.6060-1 Reporting requirements for tax return preparers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6060-1.md)
- [26 CFR § 40.6071(a)-1 § 40.6071(a)-1 Time for filing returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6071(a)-1.md)
- [26 CFR § 40.6101-1 § 40.6101-1 Period covered by returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6101-1.md)
- [26 CFR § 40.6107-1 § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6107-1.md)
- [26 CFR § 40.6109-1 § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6109-1.md)
- [26 CFR § 40.6151(a)-1 § 40.6151(a)-1 Time and place for paying tax shown on return.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6151(a)-1.md)
- [26 CFR § 40.6302(a)-1 § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(a)-1.md)
- [26 CFR § 40.6302(c)-1 § 40.6302(c)-1 Deposits.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-1.md)
- [26 CFR § 40.6302(c)-2 § 40.6302(c)-2 Special rules for September.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-2.md)
- [26 CFR § 40.6694-1 § 40.6694-1 Section 6694 penalties applicable to tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-1.md)
- [26 CFR § 40.6694-2 § 40.6694-2 Penalties for understatement due to an unreasonable position.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-50.3. Check the current official text before relying on it. Not legal advice.