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

§ 47070

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

(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.

(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(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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