Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 47002 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 47002

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2024-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

For purposes of this part, the following definitions apply:

Citator

Cal. Rev. & Tax. Code § 47002 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

For purposes of this part, the following definitions apply:

(a) “Department” means the California Department of Tax and Fee Administration.

(b) “Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.

(c) “Geothermal fluid” means naturally occurring groundwater, brines, vapor, and steam associated with, or derived from, a geothermal resource.

(d) “Geothermal resource” has the same meaning as defined in Section 6903 of the Public Resources Code.

(e) “In this state” means within the exterior limits of the State of California and includes all territory within these limits owned by, or ceded to, the United States.

(f) “Metric ton” means a unit of mass equal to 1,000 kilograms.

(g) “Minerals” has the same meaning as defined in Section 2005 of the Public Resources Code.

(h) “Producer” means any person who extracts lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state.

(i) “Committee” means the Lithium Extraction Tax Citizens Oversight Committee.