As used in the regulations in this part:

(a) The term Act 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.

(b) The term person means an individual, a trust, estate, partnership, company, or corporation.

(c) The term Secretary means the Secretary of the Treasury.

(d) The term Commissioner means the Commissioner of Internal Revenue.

(e) The term district director means the district director of internal revenue.

(f) The terms hydraulic mining and mining by the hydraulic process shall have the meaning and application given said terms in the State of California.

(g) The term taxable year means the twelve-month period ending on August 31 of each year for which the tax imposed by the Act is payable.