GroundRules
RTC § 47015
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 25. Lithium Extraction Tax Law [47000. - 47115.]
- CHAPTER 2. The Lithium Extraction Excise Tax [47010. - 47020.]
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
Collected 2026-09-14T05:56:33Z. Source file · JSON