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Regulations last checked for updates: May 01, 2026
Title 26 - Internal Revenue last revised: Apr 20, 2026
All Titles
Title 26
Chapter I
Part 50 -
§ 50.1 - Introduction.
§ 50.2 - Scope of regulations.
§ 50.3 - General definitions and use of terms.
§ 50.4 - Rates of tax.
§ 50.5 - Liability for the tax.
§ 50.6 - Ascertainment of quantity mined.
§ 50.7 - Returns.
§ 50.8 - Due date and place for filing returns and paying tax.
authority:
Sec. 23, 27, Stat. 510, as amended;
33 U.S.C. 683.
source:
T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
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