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DIVISION 2. OTHER TAXES 6001-61050›PART 25. Lithium Extraction Tax Law 47000-47115›CHAPTER 3. Administration 47060-47100

§ 47060

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

The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall include a person required to pay the taxes imposed by this part.

(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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