Rev. & Tax. Code, § 47002 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 47002
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this part, the following definitions apply:
(a) “Department” means the California Department of Tax and Fee Administration.
(b) “Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.
(c) “Geothermal fluid” means naturally occurring groundwater, brines, vapor, and steam associated with, or derived from, a geothermal resource.
(d) “Geothermal resource” has the same meaning as defined in Section 6903 of the Public Resources Code.
(e) “In this state” means within the exterior limits of the State of California and includes all territory within these limits owned by, or ceded to, the United States.
(f) “Metric ton” means a unit of mass equal to 1,000 kilograms.
(g) “Minerals” has the same meaning as defined in Section 2005 of the Public Resources Code.
(h) “Producer” means any person who extracts lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state.
(i) “Committee” means the Lithium Extraction Tax Citizens Oversight Committee.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 506, Sec. 2. (SB 797) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=47002.
- Text hash
- sha256 81ffa384db557b8ef45daa6be066e1fef547b17e46c2bfbffe84397e420f4914
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 47002. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.