Section 47015.
Cal. Revenue and Taxation Code - RTC § 47015.
in effectFor 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 (Li
2
O)
2.473
Lithium chloride (LiCl)
0.871
Lithium bromide (LiBr)
0.425
Lithium hydroxide monohydrate (LiOH.H
2
O)
0.880
Butyllithium (C
4
HgLi)
0.576
Lithium carbonate (Li
2
CO
3
)
1.000
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026