# Treas. Reg. § 50.5: Liability for the tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-50.5>.

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.