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Business Taxes Law Guide—Revision 2024
Lithium Extraction Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 25. Lithium Extraction Tax Law
Chapter 2. The Lithium Extraction Excise Tax
Section 47015
47015. Lithium carbonate equivalent conversion factor. 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 |
History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.