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Treasury Regulations · 26 CFR Part 50

Part 50. Regulations relating to the tax imposed with respect to certain hydraulic mining

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 50.1 Introduction.
  2. § 50.2 Scope of regulations.
  3. § 50.3 General definitions and use of terms.
  4. § 50.4 Rates of tax.
  5. § 50.5 Liability for the tax.
  6. § 50.6 Ascertainment of quantity mined.
  7. § 50.7 Returns.
  8. § 50.8 Due date and place for filing returns and paying tax.