California Statutes
§ 47015. — 47015. (Added by Stats. 2022, Ch. 63, Sec. 6.)
California § 47015.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 25.PART 25. Lithium Extraction Tax Law
Ch. 2.CHAPTER 2. The Lithium Extraction Excise Tax
This text of California § 47015. (47015. (Added by Stats. 2022, Ch. 63, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 47015. (2026).
Text
For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium and lithium compounds by the appropriate conversion factor, as follows:
Lithium or lithium compound:
Conversion factor:
Lithium (Li)
5.323
Lithium oxide (Li
2
O)
2.473
Lithium chloride (LiCl)
0.871
Lithium bromide (LiBr)
0.425
Lithium hydroxide monohydrate (LiOH.H
2
O)
0.880
Butyllithium (C
4
HgLi)
0.576
Lithium carbonate (Li
2
CO
3
)
1.000
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Legislative History
Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.
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