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Business Taxes Law Guide—Revision 2025
Lithium Extraction Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 25. Lithium Extraction Tax Law
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
Chapter 2. The Lithium Extraction Excise Tax | (View entire chapter)
- 47010 Lithium extraction excise tax
- 47015 Lithium carbonate equivalent conversion factor
- 47020 Preemption; in lieu tax; other tax provisions
Chapter 3. Administration | (View entire chapter)
- 47060 Administration and collection
- 47070 Payment of tax
- 47080 Adoption of regulations
- 47090 Registration; annual report
- 47100 Appropriation of funds