Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Lithium Extraction Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 25. Lithium Extraction Tax Law
Chapter 3. Administration
Section 47070
47070. Payment of tax. (a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.