CHAPTER Rev 500 EXCAVATION TAX AND TAXATION
OF EXCAVATION AREA
PART Rev 501 DEFINITIONS
Rev
501.01 "Earth" means earth as defined in RSA 155-E:1, I namely
"sand, gravel, rock, soil or construction aggregate produced by quarrying,
crushing or any other mining activity or such other naturally-occurring
unconsolidated materials that normally mask the bedrock." This term does
not include dimension stone as defined in RSA 155-E:1, IV.
Source. #1517 and 1518, as amd by #1555 and 1556 eff
3-27-80; ss by #1726, eff 3-4-81; ss by #2215, eff 12-19-82; ss by #2852, eff
9-24-84; rpld by #5356, eff 3-16-92
New. #6748, eff 5-19-98; ss by #7381, eff 10-24-00; ss by
#7860, eff 3-31-03
Rev
501.02 "Excavation" means a land area which is used, or has been
used, for the commercial taking of earth, including all slopes. The term does
not include any site of an excavation which ceased commercially useful
operation prior to August 24, 1977, or any reclaimed area.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
501.03 "Excavation area" means the surface area within an
excavation site where excavation has occurred or is eligible to occur.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
501.04 "Excavating" means extracting earth from its state of natural
repose by any method, such as dredging, blasting, digging out and removing, or
forming a cavity or a hole in any land area. The term includes excavate.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.03)
Rev
501.05 "Incidental excavation" means any excavation of earth that
does not require a permit pursuant to RSA 155-E:2-a.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
501.06 "Local ordinances" means the local regulations of excavation
set forth pursuant to RSA 155-E along with local reclamation standards that
were conditions of a permit issued under RSA 155-E.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.04)
Rev
501.07 "Municipality" means a city, town, or unincorporated place.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.05)
Rev
501.08 "Original" means the first filing by an owner, in a tax year,
of the Form PA-38, Notice of Intent to Excavate, with the assessing officials
where the excavating is to take place.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.06)
Rev
501.09 "Reclaimed area" means any excavation area that has been
brought into compliance with applicable local ordinances and reclamation
standards as set forth pursuant to RSA 155-E.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.07)
Rev
501.10 "Stockpile" means excavating earth from its state of natural
repose and placing the earth into a storage pile or area for future use.
Source. #7860, eff 3-31-03 (formerly Rev 501.08)
Rev
501.11 "Supplemental" means a subsequent filing by an owner, in a tax
year, of the Form PA-38, Notice of Intent to Excavate, with the assessing
officials to make corrections or additions to the information contained in the
original Form PA-38.
Source. #7860, eff 3-31-03 (formerly Rev 501.09)
PART Rev 502 FILING OF FORMS
Rev
502.01 Filing Form PA-38, Notice of Intent to Excavate.
(a)
Every owner intending to excavate earth, with the exception of owners whose
excavations are exempt, shall file a Form PA-38, Notice of Intent to Excavate,
with the assessing officials where the excavating is to occur.
(b)
When property where excavation has occurred has been sold, and excavating is
planned to be continued, the new owner shall file an original Form PA-38,
Notice of Intent to Excavate.
(c)
If the excavation is to be located in more than one municipality, a separate
original Form PA-38 shall be filed with each municipality.
(d)
A separate original Form PA-38 shall be filed for each discretely identified
parcel of land as identified by the municipal tax maps where the excavating
will occur.
(e)
An owner who is not exempt from the $100 administration and enforcement fee
pursuant to RSA 72-B:1, I., (c), or (d), shall include a separate check
for $100 made payable to the state of New Hampshire with each separate original
Form PA-38 or each supplemental notice of intent to excavate filed.
(f)
Except for any entity described in RSA 72-B:1, I, (e), any person who excavates
earth on private or public land or a right of way that is incidental, as
defined in Rev 501.05; and removes from the site more than 1000 cubic yards of
earth within the tax year, shall file a Form PA-38, Notice of Intent to
Excavate, and the $100 administration and enforcement fee with the
assessing officials in each municipality where the excavating is to occur.
(g)
Except for any entity described in RSA 72-B: 1, I, (e), any person who
excavates earth on private or public land and such excavation is not incidental
as defined in Rev 501.05, shall file a Form PA-38, Notice of Intent to
Excavate, with the assessing officials but shall be exempt from the $100
administration and enforcement fee and the excavation tax if the amount of
excavated earth does not exceed 1000 cubic yards.
Source. #1668, eff 11-18-80; ss by #2215, eff
12-19-82; ss by #2852, eff 9-24-84; rpld by #5356, eff 3-16-92
New. #6748, eff 5-19-98; ss by #7381, eff 10-24-00; ss by
#7860, eff 3-31-03
Rev
502.02 Filing Form PA-39, Report of Excavated Material.
(a)
A Form PA-39, Report of Excavated Material, shall be filed with the assessing
officials and with the department by the owner(s) for each original Form PA-38,
Notice of Intent to Excavate, that has been filed with the assessing officials.
(b)
If the excavation is located in more than one municipality, a separate Form
PA-39 shall be filed in each municipality.
(c)
In the event that no earth was removed, the owner shall file Form
PA-39 so stating.
(d)
A Form PA-39 shall be filed no later than 30 days following:
(1) The completion
of the excavating if an excavation ceases operation prior to March 31st;
or
(2) The sale of the
property.
(e)
If the excavating is still in progress at the end of a tax year, March 31st, a
Form PA-39 shall be filed no later than the following April 15th for all earth
excavated during the tax year inclusive of March 31st.
Source. #1668, eff 11-18-80; ss by #2215, eff
12-19-82; ss by #2852, eff 9-24-84; rpld by #5356, eff 3-16-92
New. #6748, eff 5-19-98; ss by #7381, eff 10-24-00; ss by
#7860, eff 3-31-03
PART Rev 503 FORMS
Rev
503.01 Form PA-38, Notice of Intent to Excavate.
(a)
To determine compliance with all local ordinances and to facilitate
enforcement of this chapter, any owner required to file a Form PA-38, Notice of
Intent to Excavate, with the assessing officials shall complete Form PA-38 and
include the following:
(1) The tax year of
the Form PA-38 filing;
(2) The
municipality where the excavating is to take place;
(3) The tax map
block and lot number of the parcel, as identified by the municipality's tax
map, on which the excavating will take place;
(4) The name of the
road from which the excavation will be accessed;
(5) The total
acreage of the lot;
(6) The date of:
a. Receipt of a
municipally-issued excavation permit; or
b. The existing
excavation report, if required, pursuant to RSA 155-E:2,
(7) The
(8) An indication
whether the excavation:
a. Is
incidental to construction;
b. Does not require
a municipally-issued excavation permit; and
c. Will result in
the removal of more than 1000 cubic yards of earth from the parcel of land;
(9) The total
number of acres permitted, if applicable, or the number of acres of a
contiguous site available, for excavating earth;
(10) The excavation
area as of April 1 of the current tax year expressed in acres or square feet;
(11) The reclaimed
area as of April 1 of the current tax year expressed in acres or square feet;
(12) The estimated
number of remaining cubic yards of earth to excavate as of April 1 if local ordinances,
or a condition imposed pursuant to RSA 155-E or RSA 485-A:17, requires such
information;
(13) The
applicant's property interest which shall be one of the following:
a. Ownership
of the land and earth;
b. Earth excavation
rights retained by a previous owner, or a person who has acquired earth
excavation rights, and who recorded these rights with the registry of deeds; or
c. Excavated earth
or ownership of excavation rights on public lands or excavated earth that will
be removed from a public right of way;
(14) An estimate of
the total volume of cubic yards and type of earth to be excavated within the
tax year in the following categories:
a. Gravel;
b. Sand;
c. Loam;
d. Stone products;
and
e. All other
construction aggregate;
(15) An indication
whether the notice of intent to excavate is:
a. An original
filing with the $100.00 administration and enforcement fee for those
excavations that will exceed 1000 cubic yards during the tax year;
b. An original
filing without the $100.00 administration and enforcement fee for those
excavations that will not exceed 1000 cubic yards;
c. A supplemental
filing with the $100.00 administration and enforcement fee for those owners
that are exceeding the original estimate of 1000 cubic yards or less; or
d. A supplemental
filing without the $100.00 administration and enforcement fee for those owners
that are exceeding the original estimate of more than 1000 cubic yards and had
previously paid the fee with the original filing;
(16) A statement,
as applicable, stating:
a. "By signing
below, we hereby assume responsibility for reporting on Form PA-39, all earth
excavated within 30 days of completion or by the end of the tax year, whichever
comes first"; or
b. "By signing
below, we hereby assume responsibility for reporting on Form PA-39, all earth
excavated within 30 days of the sale of the property".
(17) All owner(s)
signature(s) and date(s) of signature(s);
(18) One owner's
residential mailing address;
(19) One owner's
telephone numbers for home and work; and
(20) The date that
the owner mailed, or delivered, the notice of intent to excavate to the
municipality.
(b)
The municipality shall assign an operation number to Form PA-38.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
503.02 Form PA-39, Report of Excavated Material. Any owner required to
file a Form PA-39, Report of Excavated Material, with the assessing officials
and the department shall:
(a)
Verify the preprinted information supplied by the department; and
(b)
Complete Form PA-39 by including the following:
(1) The total
number of acres permitted, or number of acres of the contiguous site, for
excavating earth;
(2) The excavation
area either in acres or square feet;
(3) The total area
reclaimed during the tax year for which the report applies;
(4) An estimate of
the remaining cubic yards of earth available to excavate;
(5) The total
number of cubic yards of taxable earth excavated during the tax year for which
the report applies, broken down into the following categories:
a. Gravel;
b. Sand;
c. Loam;
d. Stone products;
and
e. All other
construction aggregate;
(6) The amount of
excavated earth that was used on the parcel of land, or other parcel that is
contiguous and in common ownership, in the construction, reclamation,
reconstruction, or alteration of such parcel of land during the tax year which
is exempt from the excavation tax, or, the excavation of earth from a parcel of
land which does not exceed 1000 cubic yards during the tax year;
(7) The owner(s)
signature(s) and date of signature(s);
(8) One owner's
residential mailing address; and
(9) One owner's
telephone numbers for home and work.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 504 CERTIFICATION BY ASSESSING
OFFICIALS
Rev
504.01 Form PA-38, Notice of Intent to Excavate.
(a)
Pursuant to RSA 72-B:8, the assessing officials shall have 30 days after
receipt of a Form PA-38 from the owners, to determine that:
(1) All owners of
record have signed Form PA-38;
(2) The excavation
is not under current use assessment;
(3) Form PA-38 is
complete; and
(4) Any excavation
tax bond required, pursuant to RSA 72-B:5, has been received by the assessing
officials.
(b)
If the assessing officials determine that a Form PA-38 is incomplete, does not
have the required administration and enforcement fee, or, that the owner is not
in compliance with RSA 72-B:5, RSA 155-E, RSA 485-A:17, RSA 79-A, or applicable
local ordinances, they:
(1) May decline to
sign the Form PA-38; and
(2) Shall:
a. Notify the owner
of any deficiency in writing within 30 days of the receipt of Form PA-38;
b. Return the Form
PA-38, any administrative and enforcement fee and a notice to the owner that no
excavation is to occur without a Form PA-38 signed by the assessing officials;
c. Specify the
basis of each deficiency in the notice;
d. Provide the
owner with the necessary information to comply and correct each deficiency; and
e. Provide to the
department's gravel tax appraiser copies of all notices sent to the owner
within 30 days of the receipt of the original Form PA-38.
(c)
After the assessing officials have determined that Form PA-38 meets the
requirements in Rev 504.01(a) above, they shall indicate their certification by
signing the form.
Source. #7381, eff 10-24-00; ss by #7581, eff
10-27-01; ss by #7860, eff 3-31-03
PART Rev 505 DISTRIBUTION OF FORMS
Rev
505.01 Distribution of Form PA-38, Intent to Excavate and Fee. The
assessing officials shall distribute the copies and administrative fee as
follows:
(a)
The first page shall be retained by the local assessing officials;
(b)
The second and third pages, shall be forwarded to:
New Hampshire
Department of Revenue Administration
Document Processing
Division
(c)
The fourth page shall be returned to the owner; and
(d)
The administrative and enforcement fee, if required, shall be remitted
to the department with the pages listed in (b) above.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
505.02 Distribution of Form PA-39, Report of Excavated Material.
(a)
Upon receipt of the original Form PA-38, Notice of Intent to Excavate, from the
assessing officials, the department shall mail the owner a Form PA-39 on
which the department has entered the following information obtained from the
original Form PA-38:
(1) Tax year;
(2) Operation
number assigned by the municipality;
(3) Owner's name
and address;
(4) Municipality
where the excavation shall occur; and
(5) Tax map block
and lot number of the parcel where the excavation will take place.
(b)
Upon completion of Form PA-39, the owner shall distribute the copies as
follows:
(1) The first page
shall be forwarded to the assessing official in the municipality where the
excavation took place;
(2) The second page
shall be forwarded to:
New Hampshire
Department of Revenue Administration
Property Appraisal
Division
(3) The third page
shall be retained by the owner; and
(4) The fourth page
shall be provided to the excavator.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
505.03 Distribution of Form PA-40, Excavation Tax Certificate.
(a)
The department, upon receipt of a completed Form PA-38, shall provide the owner
with a Form PA-40, Excavation Tax Certificate.
(b)
The owner shall post and maintain the Form PA-40, Excavation Tax Certificate,
in a conspicuous place within the excavation area and no excavating shall occur
unless the Form PA-40 is posted.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 506 TAXATION OF EXCAVATION AREA
Rev
506.01 Exemptions. Incidental excavating, as defined in Rev 501.05,
shall not be considered part of an excavation area.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
506.02 Excavation on Public Lands.
(a)
An excavation conducted upon public lands shall be assessed
the excavation tax payable by any person who:
(1) Retained
excavation rights to the land;
(2) Purchased
excavation rights to the land; or
(3) Excavated the
land.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 507 EXCAVATION TAX
Rev
507.01 Exemptions.
(a)
Any excavation which does not exceed 1000 cubic yards of earth during the tax
year shall be exempt from the excavation tax.
(b)
Any excavation on public land or a right of way, where the earth excavated will
be used in the construction or alteration of the public land or right of way,
shall be exempt from filing a Form PA-38, Notice of Intent to Excavate, and the
excavation tax provided that the excavated earth is:
(1) Not sold,
bartered or given away; and
(2) Under the
ownership and jurisdiction of:
a. The federal
government;
b. The state
government;
c. Municipalities;
or
d. Counties.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
507.02 Excavation Exceeding the Original Estimate of 1000 Cubic Yards or
Less. Any excavation which exceeds 1000 cubic yards, and was originally
exempted from the excavation tax and the enforcement fee shall be subject to
the excavation tax on all of the earth excavated during the tax year and the
enforcement fee, pursuant to RSA 72-B:8-a.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
507.03 Stockpiling of Earth. Stockpiling excavated earth, or processing
excavated earth for the production of earth products, shall not be exempt
from the excavation tax for the tax year in which the earth was extracted from
its state of natural repose.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
Rev
507.04 Other Transactions of Earth. Earth that is given away, bartered
or exchanged shall not be exempt from the excavation tax for the tax year in
which it was excavated.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 508 BONDING
Rev
508.01 Bonding of the Excavation Tax.
(a)
Bonding, pursuant to RSA 72-B:5, shall only apply to a bond or other securities
necessary to secure payment of taxes imposed by RSA 72-B.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 509 APPEALS
Rev
509.01 Appealing the Excavation Tax Assessment. Any owner may appeal
their excavation tax assessment pursuant to RSA 72-B:13.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
PART Rev 510 - RESERVED
Source. #7381, eff 10-24-00, rpld by #7860, eff
3-31-03
APPENDIX
|
Rule |
Statute |
|
Rev 501.01 |
RSA 155-E:1,I |
|
Rev 501.02 |
RSA 155-E:1,II |
|
Rev 501.03 |
RSA 72-B:18 |
|
Rev 501.04 |
RSA 72-B:2, VI |
|
Rev 501.05 |
RSA 72-B:18 |
|
Rev 501.06 |
RSA 155-E:5 & 11 |
|
Rev 501.07 |
RSA 72-B:218 |
|
Rev 501.08 |
RSA 72-B:18 |
|
Rev 501.09 |
RSA 72-B:2, IX |
|
Rev 501.10 |
RSA 72-B:18 |
|
Rev 501.11 |
RSA 72-B:18 |
|
Rev 502.01 |
RSA 72-B:8 and 8-a, RSA 72-B:16 |
|
Rev 502.02 |
RSA 72-B:9 |
|
Rev 503.01 |
RSA 72-B:8 and 8-a, RSA 72-B:16 |
|
Rev 503.02 |
RSA 72-B:9 |
|
Rev 504.01 |
RSA 72-B:8 |
|
Rev 505.01 |
RSA 72-B:8 |
|
Rev 505.02 |
RSA 72-B:9 |
|
Rev 505.03 |
RSA 72-B:8 |
|
Rev 506.01 |
RSA 72-B: 1, I |
|
Rev 506.02 |
RSA 72-B: 1, I |
|
Rev 506.03 |
RSA 72-B: 2,VIII(c) |
|
Rev 507.01 |
RSA 72-B:1, I |
|
Rev 507.02 |
RSA 72-B:18 |
|
Rev 507.03 |
RSA 72-B:18 |
|
Rev 507.04 |
RSA 72-B:18 |
|
Rev 508.01 |
RSA 72-B:5 |
|
Rev 509.01 |
RSA 72-B:15, RSA 72-B:13 |
|
Rev 510.01 (repealed) |
RSA 72-B:12-a |