§ 50.3. General definitions and use of terms.
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/us/cfr/t26/s§ 50.3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in the regulations in this part:
(a)The term Act means “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.
(b)The term person means an individual, a trust, estate, partnership, company, or corporation.
(c)The term Secretary means the Secretary of the Treasury.
(d)The term Commissioner means the Commissioner of Internal Revenue.
(e)The term district director means the district director of internal revenue.
(f)The terms hydraulic mining and mining by the hydraulic process shall have the meaning and application given said terms in the State of California.
(g)The term taxable year means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.
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statutes-at-large
- /statutes-at-large/vol-27/chapter-183Chapter 183
- to create the California Débris Commission and regulate hydraulic mining in the State of California.” Chapter 2077 34 Stat. 1001 1907-02-27 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protectChapter 2077
4 references not yet in our index
- 48 Stat. 1118
- 52 Stat. 1040
- 61 Stat. 501
- 33 USC 661-687
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§ 50.3
General definitions and use of terms.
Stat.48 Stat. 1118
Stat.52 Stat. 1040
Stat.61 Stat. 501
Cite33 USC 661-687
Cites 6Cited by 0 across 0 sources