### Question
How is the "district director" defined?


### Answer
The term **district director** is defined in *26 CFR § 50.3* as follows -

> the district director of internal revenue.

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES — (Continued)**

