Revenue and Taxation Code § 47015
CHAPTER 2. The Lithium Extraction Excise Tax
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 |