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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 3. Administration
Section 47060
47060. Administration and collection. 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.
History—Added by Stats. 2022, Ch. 63 (SB 125), in effect June 30, 2022.