Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 47015 — The Lithium Extraction Excise Tax
Cal. Rev. & Tax. Code § 47015
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 47015 — The Lithium Extraction Excise Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 |