CHAPTER 1. General Provisions and Definitions [47000. - 47002.]

Chapter 1 added by Stats. 2022, Ch. 63, Sec. 6.

§§ 47000–47002 · 2 sections

• § 47000 (a) This part shall be known, and may be cited, as the Lithium Extraction Tax Law. (b) The purpose of this part is to promote a robust California-based lithium…
• § 47002 For purposes of this part, the following definitions apply: (a) “Department” means the California Department of Tax and Fee Administration. (b) “Extraction”…