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Rev. & Tax. Code, § 47110 · Chapter 4. Citizens Oversight Committee

Rev. & Tax. Code, § 47110

Verbatim from the official edition

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

(a) The Lithium Extraction Tax Citizens Oversight Committee is hereby established within the department for the purposes of ensuring that revenues from the lithium extraction excise tax are distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) and subdivision (b) of Section 47100 and revenues deposited pursuant to subdivision (b) are allocated pursuant to Section 2951 of the Fish and Game Code, and making recommendations on how to improve community engagement and maximize community benefits from the revenues.

(b) The committee shall be composed of the following members:

(1) Three public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Governor.

(2) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Senate Rules Committee. Of these two public members, one shall have environmental justice expertise and the other shall have economic development expertise.

(3) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Speaker of the Assembly. Of these two public members, one shall have environmental restoration expertise and the other shall have vocational training expertise.

(c) The members of the committee shall serve at the pleasure of the appointing power and shall be appointed for terms of two years.

(d) The members of the committee shall serve without compensation.

(e) (1) Meetings of the committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1 of Division 3 of Title 2 of the Government Code).

(2) The committee shall meet not more than once per calendar quarter.

(3) The committee shall hold its first meeting on the calendar quarter following the calendar quarter when the first revenues of the lithium extraction excise tax have been collected.

(f) The committee shall be responsible for the collection and analysis of any information included in the report required pursuant to Section 47115.

(g) The department’s duties pursuant to this section shall be limited to the following:

(1) Administrative support for meetings held pursuant to subdivision (e).

(2) Compilation of the report required to be submitted by the committee pursuant to Section 47115.

Notes and commentary — not statutory text

History

Added by Stats. 2023, Ch. 506, Sec. 3. (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&sectionNum=47110.
Text hash
sha256 6391601168d8523b1423ff033f4c1bb1b0e08f473ec98c97d471d8f695961757
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

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