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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Lithium Extraction Tax Law > Chapter 3 > entire chapter

Lithium Extraction Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 25. Lithium Extraction Tax Law

Chapter 3. Administration

47060. Administration and collection. The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to "fee" shall include the taxes imposed by this part, and references to "feepayer" shall include a person required to pay the taxes imposed by this part.

History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.

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.

47080. Adoption of regulations. (a) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.

(b) The department may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.

History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.

47090. Registration; annual report. (a) A producer subject to this part shall register for a permit with the department using electronic media and shall set forth the name under which it transacts or intends to transact business and any other information as the department may require.

(b) By September 1 of each year, the Department of Conservation shall provide to the department the annual reports submitted pursuant to Section 2207 of the Public Resources Code that report on the extraction of lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.

History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.

47100. Appropriation of funds. All revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Lithium Extraction Excise Tax Fund, which is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, moneys in the fund are continuously appropriated, without regard to fiscal year, as follows:

(a) (1) Eighty percent shall be disbursed by the Controller to all counties in proportion to the amounts of the taxes, interest, penalties, and other amounts collected for lithium extraction within each county. Each county shall establish for deposit of these revenues an account or fund separate from the other accounts and funds of the county.

(2) (A) Of the amount disbursed to the County of Imperial pursuant to this subdivision, the county shall establish a method to distribute an amount not less than 30 percent of that disbursed amount to the County of Imperial communities that are most directly and indirectly impacted by the lithium extraction activities, including, but not limited to, the following communities:

(i) The directly affected communities listed below:

(I) Bombay Beach.

(II) The City of Brawley.

(III) The City of Calipatria.

(IV) Niland.

(V) The City of Westmorland.

(ii) The indirectly affected communities listed below:

(I) Bard.

(II) The City of Calexico.

(III) Desert Shores.

(IV) The City of El Centro.

(V) Heber.

(VI) The City of Holtville.

(VII) The City of Imperial.

(VIII) Ocotillo.

(IX) Palo Verde.

(X) Salton City.

(XI) Salton Sea Beach.

(XII) Seeley.

(XIII) Winterhaven.

(XIV) Vista Del Mar.

(B) The County of Imperial shall annually, on a date and in a manner determined by the department, report to the department the communities to which funding was distributed pursuant to this paragraph.

(b) Twenty percent shall be disbursed as follows:

(1) Twenty percent of the revenues collected in the County of Imperial shall be deposited into the Salton Sea Lithium Fund created in Section 2951 of the Fish and Game Code.

(2) Twenty percent of the revenues collected in a county other than the County of Imperial shall be disbursed to that county for distribution to communities in that county that are the most impacted by the lithium extraction activities.

History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022. Stats. 2024, Ch. 596 (SB 974), in effect January 1, 2025, added "Twenty percent shall be disbursed as follows:" before "Twenty percent" in subdivision (b); redesignated the first sentence in subdivision (b) as paragraph (b)(1); added "of the revenues collected in the County of Imperial" after "twenty percent" in new paragraph (b)(1); added paragraph (b)(2).