California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 47002
For purposes of this part, the following definitions apply:
# (a)
“Department” means the California Department of Tax and Fee Administration.
# (b)
“Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.
# (c)
“Geothermal fluid” means naturally occurring groundwater, brines, vapor, and steam associated with, or derived from, a geothermal resource.
# (d)
“Geothermal resource” has the same meaning as defined in Section 6903 of the Public Resources Code.
# (e)
“In this state” means within the exterior limits of the State of California and includes all territory within these limits owned by, or ceded to, the United States.
# (f)
“Metric ton” means a unit of mass equal to 1,000 kilograms.
# (g)
“Minerals” has the same meaning as defined in Section 2005 of the Public Resources Code.
# (h)
“Producer” means any person who extracts lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state.
# (i)
“Committee” means the Lithium Extraction Tax Citizens Oversight Committee.
Source: view the official text