Treasury Regulations · 26 CFR
§ 50.4. Rates of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 50.4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
- Length
- 102 words · about 1 min to read
¶(a) Determination of rate. Under the Act the California Debris Commission will determine and prescribe with respect to each debris dam or other works the rate of tax payable in the area served by the particular debris dam or works. The Secretary of the Army will notify the Secretary of the Treasury of the rate of tax fixed with respect to each debris dam or works as such rate becomes known.
¶(b) Measure of tax. The tax is payable annually on the basis of the number of cubic yards mined from the natural bank by the hydraulic process during the taxable year.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 50 Regulations relating to the tax imposed with respect to certain hydraulic mining