GroundRules
RTC § 47060
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 3. Administration [47060. - 47100.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON