{"code":"RTC","codeName":"Revenue and Taxation Code","section":"47015","citation":"Rev. & Tax. Code, § 47015","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 25. Lithium Extraction Tax Law [47000. - 47115.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-25"},{"name":"CHAPTER 2. The Lithium Extraction Excise Tax [47010. - 47020.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-25/chapter-2"}],"history":"Added by Stats. 2022, Ch. 63, Sec. 6.   (SB 125)   Effective June 30, 2022.","effective":"2022-06-30","html":"<p>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:<table><tbody><tr><td>Lithium or lithium compound:</td><td>Conversion factor:</td></tr><tr><td>Lithium (Li)</td><td>5.323</td></tr><tr><td>Lithium oxide (Li<sub>2</sub>O)</td><td>2.473</td></tr><tr><td>Lithium chloride (LiCl)</td><td>0.871</td></tr><tr><td>Lithium bromide (LiBr)</td><td>0.425</td></tr><tr><td>Lithium hydroxide monohydrate (LiOH.H<sub>2</sub>O)</td><td>0.880</td></tr><tr><td>Butyllithium (C<sub>4</sub>HgLi)</td><td>0.576</td></tr><tr><td>Lithium carbonate (Li<sub>2</sub>CO<sub>3</sub>)</td><td>1.000</td></tr></tbody></table></p>","text":"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","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-lithium-extraction-excise-tax-47015","source":"California Legislative Information bulk export (pubinfo)"}