§ 50.3 General definitions and use of terms.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
As used in the regulations in this part:
Act(a) The term means “An Act to create the California Debris Commission and regulate hydraulic mining in the State of California” approved March 1, 1893, as amended, 27 Stat. 507; 34 Stat. 1001; 48 Stat. 1118; 52 Stat. 1040; 61 Stat. 501; 33 U.S.C. 661-687.
person(b) The term means an individual, a trust, estate, partnership, company, or corporation.
Secretary(c) The term means the Secretary of the Treasury.
Commissioner(d) The term means the Commissioner of Internal Revenue.
district director(e) The term means the district director of internal revenue.
hydraulic miningmining by the hydraulic process(f) The terms and shall have the meaning and application given said terms in the State of California.
taxable year(g) The term means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.