Rev. & Tax. Code, § 47015 · Chapter 2. The Lithium Extraction Excise Tax

Rev. & Tax. Code, § 47015

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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 (Li2O) 2.473

Lithium chloride (LiCl) 0.871

Lithium bromide (LiBr) 0.425

Lithium hydroxide monohydrate (LiOH.H2O) 0.880

Butyllithium (C4HgLi) 0.576

Lithium carbonate (Li2CO3) 1.000

Notes and commentary — not statutory text

History

Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.

Formatting

sub: 2

sub: 4

sub: 2

sub: 3

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&sectionNum=47015.
Text hash: sha256 a3c8e94a2048487ee066625b5b36f8c35f4c3445fdaf9f5c5ee2a921bb4e9c5c
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

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.