CHAPTER 2. The Lithium Extraction Excise Tax [47010. - 47020.]

Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6.

§§ 47010–47020 · 3 sections

• § 47010 (a) Beginning January 1, 2023, a producer shall pay a lithium extraction excise tax upon each metric ton of lithium carbonate equivalent extracted from…
• § 47015 For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium…
• § 47020 (a) It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to…