Revenue and Taxation Code § 47015

CHAPTER 2. The Lithium Extraction Excise Tax

Current as of September 28, 2026Rev. & Tax. Code, § 47015Official source ↗Ask about this

Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.

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