Cal. Rev. & Tax. Code § 47115

# (a)

Subject to subdivision (b), the committee shall report to the Legislature on how the revenues from the collection of the lithium extraction excise tax were distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) of Section 47100 and how revenues deposited pursuant to subdivision (b) were allocated pursuant to Section 2951 of the Fish and Game Code in the prior fiscal year and any recommendations for improving the distribution or allocation, or both, of those revenues to enhance the health and welfare of the local communities where the lithium extraction occurs.

# (b)

(1)Notwithstanding Section 10231.5 of the Government Code, the report required pursuant to subdivision (a) shall be submitted on April 1, 2027 and every April 1 thereafter.

(2)The report shall be submitted in accordance with Section 9795 of the Government Code.