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Sec. 23, 27, Stat. 510, as amended; 33 U.S.C. 683.
T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
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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.