§ 50.5. Liability for the tax.
56 words·~1 min read·
/us/cfr/t26/s§ 50.5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.