PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING Authority: Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683. Source: T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted. § 50.1 Introduction. The Act entitled “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, provides in part as follows: That a commission is hereby created, to be known as the California Debris Commission, consisting of three members. * * * Sec. Sec. Sec. Sec. Sec. Provided, § 50.2 Scope of regulations. (a) In general. taxable year, (b) Extent to which the regulations in this part supersede prior regulations. § 50.3 General definitions and use of terms. As used in the regulations in this part: (a) The term Act (b) The term person (c) The term Secretary (d) The term Commissioner (e) The term district director (f) The terms hydraulic mining mining by the hydraulic process (g) The term taxable year § 50.4 Rates of tax. (a) Determination of rate. (b) Measure of tax. § 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) 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. § 50.6 Ascertainment of quantity mined. Each person engaged in hydraulic mining operations within the scope of the tax shall make or cause to be made appropriate surveys of the premises on which such hydraulic mining operations are conducted for the purpose of determining the cubic yardage mined from the natural bank. Such surveys shall be made at the beginning and end of hydraulic mining operations in each taxable year by a licensed engineer or other qualified agency having prior approval of the California Debris Commission, and shall conform to requirements prescribed by the California Debris Commission. § 50.7 Returns. (a) Form of return. (b) Content of return. (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. (d) Verification of return and supporting statement. § 50.8 Due date and place for filing returns and paying tax. 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.