---
kind: "section"
citation: "26 C.F.R. § 50.5"
title: "26"
number: "50.5"
heading: "Liability for the tax."
url: "https://uscodex.org/cfr/26/50.5"
---

# §50.5. Liability for the tax.


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)](/cfr/26/50.2.md?p=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.


## Notes

### Authority

Authority: Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683.

### Source

Source: T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.