DIVISION 2. OTHER TAXES 6001-61050›PART 25. Lithium Extraction Tax Law 47000-47115›CHAPTER 2. The Lithium Extraction Excise Tax 47010-47020

§ 47015

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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

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:

(Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)

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California Revenue and Taxation Code

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