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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 50 - PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
§ 50.1 - Introduction.
§ 50.2 - Scope of regulations.
§ 50.3 - General definitions and use of terms.
§ 50.4 - Rates of tax.
§ 50.5 - Liability for the tax.
§ 50.6 - Ascertainment of quantity mined.
§ 50.7 - Returns.
§ 50.8 - Due date and place for filing returns and paying tax.
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