26 CFR § 50.6

26 CFR · Internal Revenue

§ 50.6 — Ascertainment of quantity mined.

26 CFR § 50.6

TitleTitle 26: Internal Revenue PartPart 50: Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 50.6 (Ascertainment of quantity mined.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 50.6 (2026).

Text

§ 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.

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§ 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.