CHAPTER Rev
500 EXCAVATION TAX AND TAXATION OF
EXCAVATION AREA
PART Rev 501 DEFINITIONS
Rev
501.01 “Department”
means the department of revenue administration.
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, EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.01); ss by
#12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.02); ss by #12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.03) EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.03); ss by
#12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.04); ss by
#12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.04), EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.05); ss by
#12834, eff 7-25-19
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.05), EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.06); ss by
#12834, eff 7-25-19
Rev 501.08 “Municipal assessing officials” means those charged by law with
the duty of assessing taxes in the city, town, or unincorporated place.
Source. #7381, eff 10-24-00; ss and moved by #7860,
eff 3-31-03 (formerly Rev 501.06), EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
Rev 501.09 "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 501.07), EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.07); ss by #12834, eff 7-25-19
Rev 501.10 "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 in the municipality in which the excavating is to
take place.
Source. #7860, eff 3-31-03 (formerly Rev 501.08),
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 501.08); ss by
#12834, eff 7-25-19
Rev 501.11 “Owner” means “owner” as defined in RSA
72-B:2, VIII namely:
(a)
“Any person who owns the land upon which earth is excavated;
(b)
A previous owner who retains earth excavation rights to the land, or any
person who has purchased earth excavation rights, and has registered a claim
with the registry of deeds; or
(c)
Any person who has purchased excavated earth or excavation rights on
public lands, or removes earth from a public right-of-way.”
Source. #7860, eff 3-31-03 (formerly Rev 501.09) EXPIRED:
3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
Rev
501.12 "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. #9926, eff 5-18-11 (from Rev 501.09); ss by #12834, eff 7-25-19
Rev
501.13 "Stockpile" means
excavating earth and placing the earth into a storage pile or area for future
use.
Source. #9926, eff 5-18-11 (from Rev 501.10); ss by
#12834, eff 7-25-19
Rev
501.14 "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 in the municipality in which
the excavating is to take place to make corrections or additions to the
information contained in the original Form PA-38.
Source. #9926, eff 5-18-11 (from 501.11); ss by #12834, eff 7-25-19
Rev 502.01 Filing Form PA-38, Notice of Intent to
Excavate.
(a)
Prior to excavating, every owner intending to excavate earth, unless
specifically exempt pursuant to RSA 72-B:1, I, shall complete and file a Form
PA-38, “Notice of Intent to Excavate”, with the municipal assessing officials
in the municipality where the excavating will occur.
(b)
When property for which a Form PA-38 has been filed, is sold during a
tax year, the acquiring property owner shall file an original Form PA-38, if
excavating will continue.
(c)
If property where excavating will occur is 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 separate tract 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), shall include a separate check for
$100 made payable to the State of New Hampshire with each 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
lands or removes earth from a public right-of-way unless specifically exempt
pursuant to RSA 72-B:1, I, shall file a Form PA-38 and the $100 administration and enforcement fee with the assessing
officials in each municipality where the excavating will occur.
(g)
Upon receipt of a Form PA-38, municipal assessing officials, shall
notify the owner(s), as identified on the Form PA-38, of the certification
requirements in Rev 503.01.
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, EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
Rev 502.02 Filing Form PA-39, Report of Excavated
Material.
(a) A Form PA-39, “Report of Excavated Material”,
shall be completed and filed with the municipal assessing officials and with
the department by the owner(s) for each original Form PA-38 that has been filed
in the municipality.
(b) If property where excavation will occur is
located in more than one municipality, a separate Form PA-39 shall be filed
with each municipality.
(c) In the event that no earth was excavated 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, EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
PART Rev 503 CERTIFICATION BY MUNICIPAL ASSESSING
OFFICIALS
Rev
503.01 Certification of Form PA-38 by
Municipal Assessing Officials.
(a) Pursuant to RSA 72-B:8, the municipal
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 open un-reclaimed excavation area 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 municipal assessing officials.
(b) If the municipal 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.
Retain a photocopy of the Form PA-38 and return the original Form PA-38,
along with any administrative and enforcement fee to the owner;
c.
Notify the owner that no excavation is to occur without a Form PA-38
signed by the municipal assessing officials;
d.
Specify the basis of each deficiency in the notice;
e.
Provide the owner with the necessary information to comply and correct
each deficiency; and
f.
Provide to the department copies of all notices sent to the owner within
30 days of the receipt of the original Form PA-38.
(c) If the municipal assessing officials
determine that Form PA-38 meets the requirements in Rev 503.01(a), they shall
indicate their certification by signing the Form PA-38 and shall assign an
operation number.
(d) The municipal assessing officials shall,
within 30 days of signing the Form PA-38, notify the municipal tax collector
that a Form PA-38 has been filed and that the property is subject to a tax lien
pursuant to RSA 72-B:7.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
PART Rev 504 DISTRIBUTION OF FORMS
Rev
504.01 Distribution of Form PA-38,
Notice of Intent to Excavate and Administrative and Enforcement Fee. The municipal assessing officials shall
distribute the Form PA-38 and the administrative and enforcement fee as
follows:
(a) The first page of the Form PA-38 shall be
retained by the municipal assessing officials;
(b) The second and third pages of the Form PA-38,
shall be forwarded to:
New Hampshire Department of Revenue
Administration
Taxpayer Services Division
PO Box 637
Concord, NH 03302-0637;
(c) The fourth page of the Form PA-38 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 #7581, eff
10-27-01; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 505.01); ss by #12834, eff 7-25-19
Rev 504.02 Distribution of Form PA-39, Report of
Excavated Material.
(a) Upon receipt of the original Form PA-38 from
the municipal assessing officials, the department shall mail the owner a
Form PA-39, “Report of Excavated Material”, 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 municipal assessing officials;
(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 of the Form PA-39 shall be forwarded to the municipal
assessing officials in the municipality where the excavation took place;
(2)
The second page of the Form PA-39 shall be forwarded to:
New Hampshire Department of Revenue
Administration
Municipal and Property Division
PO Box 487
Concord, NH 03302-0487;
(3)
The third page of the Form PA-39 shall be retained by the owner; and
(4)
The fourth page of the Form PA-39 shall be provided to the excavator.
Source. #7381, eff 10-24-00; ss by #7860, eff
3-31-03, EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 505.02); ss by #12834, eff 7-25-19
Rev 504.03 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 in a conspicuous place within the excavation area.
Source. #7381, eff 10-24-00; ss by #7860, eff
3-31-03, EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 505.03); ss by
#12834, eff 7-25-19
PART Rev 505 PROPERTY TAXATION OF EXCAVATIONS AND
EXCAVATION AREAS
Rev
505.01 Property Taxation. Excavations as defined in RSA 155-E:1, II,
and excavation areas as defined in RSA 155-E:1, VI, shall be taxed as real
property pursuant to RSA 72:6 independent of any earth contained therein.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
Rev 505.02
Exemptions.
(a)
Incidental excavation, as defined in Rev 501.06, shall not be considered
part of an excavation area.
(b)
The value of the earth contained within the excavation area shall not be
included in the assessment of the real property pursuant to RSA 72:6.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 506.01); ss by
#12834, eff 7-25-19
Rev
505.03 Excavation on Public Lands. An excavation area conducted upon public
lands shall be assessed
pursuant to RSA 72:23, I(b).
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 506.02); ss by
#12834, eff 7-25-19
PART Rev 506 EXCAVATION TAX
Rev
506.01 Exemptions.
(a) Excavation of earth where the total volume
excavated does not exceed 1000 cubic yards during the tax year shall be exempt
from the excavation tax.
(b) Any excavation on public lands or a public
right-of-way, where the earth excavated will be used exclusively in the
construction or alteration of the public land or public right-of-way, shall be
exempt from 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,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 507.01); ss by
#12834, eff 7-25-19
Rev
506.02 Excavation on Public Lands or
Public Rights of Way.
(a) Any person who excavates earth from public
lands or a public right of way shall be assessed the excavation tax if such person:
(1)
Retains excavation rights to the land;
(2)
Purchases excavation rights to the land; or
(3)
Sells, barters, or gives away the excavated earth, or retains ownership
of the excavated earth.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03
EXPIRED: 3-31-11
New. #9926, eff 5-18-11; ); ss by #12834, eff
7-25-19
Rev
506.03 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. #9926, eff 5-18-11 (from Rev 507.02); ); ss
by #12834, eff 7-25-19
Rev
506.04 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. #9926, eff 5-18-11 (from Rev 507.03); ss by
#12834, eff 7-25-19
Rev
506.05 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
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 507.04); ss by
#12834, eff 7-25-19
Rev
506.06 Value Added Products. Earth that is used by the owner in the
production of asphalt, concrete, or other construction products shall be
taxable in the year in which the earth was extracted from its state of natural
repose.
Source. #9926, eff 5-18-11; ss by #12834, eff 7-25-19
PART Rev 507 BONDING
Rev
507.01 Bonding of the Excavation Tax. 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,
EXPIRED: 3-31-11
New. #9926, eff 5-19-11 (from Rev 508.01); ss by
#12834, eff 7-25-19
PART Rev 508 APPEALS
Rev
508.01 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,
EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 509.01); ss by
#12834, eff 7-25-19
APPENDIX
Rule |
Specific State
Statute the Rule Implements |
Rev 501.01 |
RSA 72-B:2 |
Rev 501.02 |
RSA 155-E:1,I |
Rev 501.03 |
RSA 155-E:1,II |
Rev 501.04 |
RSA 72-B:18 |
Rev 501.05 |
RSA 72-B:2, VI |
Rev 501.06 |
RSA 72-B:18 |
Rev 501.07 |
RSA 155-E:5; RSA
155-E:11 |
Rev 501.08 |
RSA 72-B:2, II |
Rev 501.09 |
RSA 72-B:2; RSA
72-B:18 |
Rev 501.10 |
RSA 72-B:18 |
Rev 501.11 |
RSA 72-B:2, VIII |
Rev 501.12 |
RSA 72-B:2, IX |
Rev 501.13 |
RSA 72-B:18 |
Rev 501.14 |
RSA 72-B:18 |
Rev 502.01 |
RSA 72-B:8; RSA
72-B:8-a; RSA 72-B:16 |
Rev 502.02 |
RSA 72-B:9 |
Rev 503.01 |
RSA 72-B:8; RSA
72-B:18 |
Rev 504.01 |
RSA 72-B:8 |
Rev 504.02 |
RSA 72-B:9 |
Rev 504.03 |
RSA 72-B:8 |
Rev 505.01 |
RSA 72-B:1, II |
Rev 505.02 |
RSA 72-B: 1 |
Rev 505.03 |
RSA 72-B: 1 |
Rev 506.01 |
RSA 72-B:1, I |
Rev 506.02 |
RSA 72-B:2, VII |
Rev 506.03 |
RSA 72-B:18 |
Rev 506.04 |
RSA 72-B:18 |
Rev 506.05 |
RSA 72-B:18 |
Rev 506.06 |
RSA 72-B:18 |
Rev 507.01 |
RSA 72-B:5 |
Rev 508.01 |
RSA 72-B:13 |