Section 47020.
Cal. Revenue and Taxation Code - RTC § 47020.
in effect(a)
It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to the extent that the provisions are inconsistent with this part.
(b)
Except as provided in subdivision (c), the taxes imposed by this part are in lieu of all county, municipal, or district taxes on lithium extraction or lithium storage by producers.
(c)
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251) to the sale, storage, use, or other consumption of lithium.
References
referencesCal. Revenue and Taxation Code - RTC § 6001.
referencesCal. Revenue and Taxation Code - RTC § 7200.
referencesCal. Revenue and Taxation Code - RTC § 7251.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026