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.
Lithium Extraction Tax LawAdministration
Section § 47060
This section explains that the state's department is responsible for handling and collecting certain taxes. This is done according to specific procedures known as the Fee Collection Procedures Law. In this context, the word 'fee' includes the taxes mentioned, and a 'feepayer' means anyone who has to pay these taxes.
tax administration tax collection Fee Collection Procedures Law
Section § 47070
This section requires that taxes must be paid every quarter, and they are due by the end of the month after each calendar quarter ends. Producers must submit their payment along with a tax return using electronic media, and this return should be completed by the deadline. The return must be verified in a way specified by the department.
(a)CA Revenue & Taxation Code § 47070(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b)CA Revenue & Taxation Code § 47070(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
quarterly tax payment tax return deadline electronic media filing
Section § 47080
This section gives the department the power to create and enforce rules about how certain things like collections, reporting, refunds, and appeals are handled. It is also allowed to make emergency rules if needed.
These emergency rules are to be created quickly following specific government procedures, as they are important for public safety and welfare.
(a)CA Revenue & Taxation Code § 47080(a) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.
(b)CA Revenue & Taxation Code § 47080(b) The department may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the
Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.
department regulations administration enforcement collections
Section § 47090
If you are a producer involved in the activities covered by this law, you need to register for a permit with the necessary department using electronic means, detailing the business name and any other required information.
Every year by September 1, the Department of Conservation must give the department annual reports about lithium extraction from geothermal fluid and other sources like ore, minerals, or clay, using physical or chemical processes.
(a)CA Revenue & Taxation Code § 47090(a) A producer subject to this part shall register for a permit with the department using electronic media and shall set forth the name under which it transacts or intends to transact business and any other information as the department may require.
(b)CA Revenue & Taxation Code § 47090(b) By September 1 of each year, the Department of Conservation shall provide to the department the annual reports submitted pursuant to Section 2207 of the Public Resources Code that report on the extraction of lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process.
lithium extraction permit registration Department of Conservation
Section § 47100
This law establishes the Lithium Extraction Excise Tax Fund, where all collected taxes, minus expenses and refunds, are deposited. The money in the fund is distributed without regard to the fiscal year. Eighty percent of the funds are distributed to counties based on the taxes collected from lithium extraction within each county.
In the County of Imperial, at least 30% of their portion must be distributed to communities most impacted by lithium activities, such as Bombay Beach, Brawley, and Calipatria, among others. The county is required to report annually on distributions.
Twenty percent of funds go towards communities most affected by lithium extraction: funds from the County of Imperial go to the Salton Sea Lithium Fund, while other counties allocate their share amongst their most impacted communities.
All revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Lithium Extraction Excise Tax Fund, which is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, moneys in the fund are continuously appropriated, without regard to fiscal year, as follows:
(a)Copy CA Revenue & Taxation Code § 47100(a)
(1)Copy CA Revenue & Taxation Code § 47100(a)(1) Eighty percent shall be disbursed by the Controller to all counties in proportion to the amounts of the taxes, interest, penalties, and other amounts collected for lithium extraction within each county. Each county shall establish for deposit of
these revenues an account or fund separate from the other accounts and
funds of the county.
(2)Copy CA Revenue & Taxation Code § 47100(a)(2)
(A)Copy CA Revenue & Taxation Code § 47100(a)(2)(A) Of the amount disbursed to the County of Imperial pursuant to this subdivision, the county shall establish a method to distribute an amount not less than 30 percent of that disbursed amount to the County of Imperial communities that are most directly and indirectly impacted by the lithium extraction activities, including, but not limited to, the following communities:
(i)CA Revenue & Taxation Code § 47100(a)(2)(A)(i) The directly affected communities listed below:
(I)CA Revenue & Taxation Code § 47100(a)(2)(A)(i)(I) Bombay Beach.
(II) The City of Brawley.
(III) The City of Calipatria.
(IV) Niland.
(V)CA Revenue & Taxation Code § 47100(a)(2)(A)(i)(V) The City of Westmorland.
(ii)CA Revenue & Taxation Code § 47100(a)(2)(A)(ii) The indirectly affected communities listed below:
(I)CA Revenue & Taxation Code § 47100(a)(2)(A)(ii)(I) Bard.
(II) The City of Calexico.
(III) Desert Shores.
(IV) The City of El Centro.
(V)CA Revenue & Taxation Code § 47100(a)(2)(A)(ii)(V) Heber.
(VI) The City of Holtville.
(VII) The City of Imperial.
(VIII) Ocotillo.
(IX) Palo Verde.
(X)CA Revenue & Taxation Code § 47100(a)(2)(A)(ii)(X) Salton City.
(XI) Salton Sea Beach.
(XII) Seeley.
(XIII) Winterhaven.
(XIV) Vista Del Mar.
(B)CA Revenue & Taxation Code § 47100(a)(2)(A)(B) The County of Imperial shall annually, on a date and in a manner determined by the department, report to the department the communities to which funding was distributed pursuant to this paragraph.
(b)CA Revenue & Taxation Code § 47100(b) Twenty percent shall be
disbursed as follows:
(1)CA Revenue & Taxation Code § 47100(b)(1) Twenty percent of the revenues collected in the County of Imperial shall be deposited into the Salton Sea Lithium Fund created in Section 2951 of the Fish and Game Code.
(2)CA Revenue & Taxation Code § 47100(b)(2) Twenty percent of the revenues collected in a county other than the County of Imperial shall be disbursed to that county for distribution to communities in that county that are the most impacted by the lithium extraction activities.
Lithium Extraction Excise Tax Fund lithium extraction county distribution
