SB 39 – AS INTRODUCED
2011 SESSION
10/01
SENATE BILL 39
AN ACT relative to enforcement of the excavation tax by the department of revenue administration.
This bill allows the department of revenue administration to assess administrative fines for violations of the excavation tax. The bill also clarifies certain provisions in the administration of the excavation tax.
This bill is a request of the department of revenue administration.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
11-0937
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Eleven
AN ACT relative to enforcement of the excavation tax by the department of revenue administration.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Excavation Taxes; Exemptions. Amend the introductory paragraph of RSA 72-B:1, I to read as follows:
I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of $.02 per cubic yard of earth excavated. The following are exempt from the excavation tax and, unless otherwise provided, the filing of the notice of intent to excavate:
2 Exemption; Certain Excavation Activity. Amend RSA 72-B:1, I(d) to read as follows:
(d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other [construction] excavation projects excepted under RSA 155-E:2-a and does not result in the transportation and removal from the parcel or stockpiling of more than 1,000 cubic yards of earth within the tax year.
3 Definition; Owner. Amend RSA 72-B:2, VIII(c) to read as follows:
(c) Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from public lands or a public right-of-way.
4 Bond Requirement. Amend RSA 72-B:5, I to read as follows:
I. If an owner does not own land in the town where such owner intends to excavate and has filed an intent to excavate form with respect to any parcel of land, the assessing officials shall, within 30 days of the receipt of that filing, notify the owner in writing of the amount and conditions of any bond or other security deemed necessary to secure the payment of the excavation tax to be due from the excavation described in the notice of intent to excavate. The owner shall provide the bond within 30 days of notice or be guilty of a misdemeanor. No owner who owns land in the town where the owner intends to excavate shall be required to post a bond or other security as a condition for filing an intent to excavate or receiving a permit to excavate, unless the owner is delinquent on town excavation taxes, timber taxes, or property taxes.
5 Report of Excavated Material; Copies. Amend RSA 72-B:9 to read as follows:
72-B:9 Report of Excavated Material. Every owner who has filed a notice of intent to excavate as provided in RSA 72-B:8 shall sign under the penalties of perjury and file with the assessing officials a report of all excavated material for each intent to excavate filed. The report shall be upon a form provided by the commissioner, with [2 copies] one copy to be sent to the commissioner. If no earth was excavated during the tax year, then the report of excavated material shall be returned stating so. If excavating is completed during the tax year, the owner shall file the report of excavated material no later than 30 days following the completion of the excavating. The assessing officials shall make an assessment of the excavation tax within 30 days after receipt of the report of excavated material form. The report of excavated material form shall contain the owner’s name, telephone number, residence, tax map, block, and lot number, the town, city, or unincorporated place where the excavation occurred, the volume and type of earth in cubic yards, and such other information as may be necessary to locate, identify, verify, and determine the full extent of excavation, reclamation, and extent of compliance with either RSA 155-E or RSA 485-A:17, for which each report is filed. The report of excavated material form pertaining to excavating still in progress through March 31 of any year shall be filed no later than the following April 15 for all earth excavated during the tax year up to and including March 31. The report shall be accompanied by an estimate of the size of the excavation area as it existed at the end of the tax year, or in the alternative, a statement that the size of the excavation area has not changed since the prior tax year. A person who fails to file a report of excavated material with the proper assessing officials or to send copies of the report as required in this section to the commissioner shall be guilty of a misdemeanor. Any owner who falsifies a report of excavated material form shall be guilty of a misdemeanor.
6 Enforcement. Amend RSA 72-B:17 to read as follows:
72-B:17 Enforcement.
I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8 and RSA 72-B:16, authority to check on the volumes turned in on the report of excavated material form under RSA 72-B:9, the authority to issue cease and desist orders for violations under RSA 72-B, and the authority to rescind the intent to excavate form and certificate pursuant to RSA 72-B:8 of any excavation in violation of RSA 72-B. The department shall otherwise assist the towns, cities, and unincorporated places in the enforcement of this chapter. It is the intent of this section to authorize the commissioner and the commissioner’s agents to have enforcement authority and the right to stop any excavation in violation of RSA 72-B and to report the same to local authorities. Any person failing to comply with a cease and desist order issued under this section shall be guilty of a misdemeanor.
II. The commissioner’s agents responsible for the enforcement of this chapter have the authority to advise and assist municipalities in regard to RSA 79-A, RSA 155-E, and RSA 485-A:17, may report potential violations of RSA 79-A, RSA 155-E, and RSA 485-A:17 to local and state officials, and may enter upon any lands for which an intent to excavate or a certificate to operate has been issued pursuant to RSA 72-B. The commissioner’s agents may enter upon any lands that they believe may have an excavation in violation of RSA 72-B for the purpose of collecting information that may be necessary to the purpose of this chapter, and no owner of such land shall refuse to admit the enforcement agents. The commissioner’s agents may review any records in conjunction with any excavation in the state.
7 New Section; Excavation Tax; Administrative Fine Authority Added. Amend RSA 72-B by inserting after section 17 the following new section:
72-B:17-a Administrative Fines.
I. The commissioner of the department of revenue administration or the agent of the commissioner, after notice and hearing pursuant to RSA 541-A, may impose an administrative fine not to exceed $2,000 for each offense upon any person who violates any provision of this chapter. Any administrative fine imposed under this section shall not preclude the imposition of further penalties under this chapter.
II. The proceeds of administrative fines levied pursuant to paragraph I shall be deposited into a revolving fund within the department of revenue administration to be used by the department for the administration and enforcement of this chapter and for the education of municipal officials regarding this chapter. The proceeds may also be used to educate state personnel responsible for the administration and enforcement of this chapter.
8 New Paragraph; Rulemaking; Administrative Fines. Amend RSA 72-B:18 by inserting after paragraph II the following new paragraph:
II-a. A schedule of administrative fines that may be imposed under RSA 72-B:17-a for violation of this chapter, and procedures for notice and hearing prior to the imposition of an administrative fine.
9 Effective Date. This act shall take effect January 1, 2012.