Title 26
SECTION 50.5
50.5 Liability for the tax.
§ 50.5 Liability for the tax.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.