Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 47020 — The Lithium Extraction Excise Tax
Cal. Rev. & Tax. Code § 47020
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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 the extent that the provisions are inconsistent with this part.
Citator
Cal. Rev. & Tax. Code § 47020 — The Lithium Extraction Excise Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(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 the extent that the provisions are inconsistent with this part.
(b) Except as provided in subdivision (c), the taxes imposed by this part are in lieu of all county, municipal, or district taxes on lithium extraction or lithium storage by producers.
(c) This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251) to the sale, storage, use, or other consumption of lithium.