---
kind: "section"
citation: "26 C.F.R. § 50.7"
title: "26"
number: "50.7"
heading: "Returns."
url: "https://uscodex.org/cfr/26/50.7"
---

# §50.7. Returns.

- (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](/cfr/26/50.6.md)), 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.

## 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.