The polarization dependence of photoconductivity response at cyclotron-resonance harmonics in a nondegenerate two-dimensional (2D) electron system formed on the surface of liquid helium is studied using a setup in which a circular polarization of opposite directions can be produced. Contrary to the results of similar investigations reported for semiconductor 2D electron systems, for electrons on liquid helium, a strong dependence of the amplitude of magnetoconductivity oscillations on the direction of circular polarization is observed. This observation is in accordance with theoretical models based on photon-assisted scattering and, therefore, it solves a critical issue in the dispute over the origin of microwave-induced conductivity oscillations.

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