1. (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.
2. (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.
3. (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.
4. (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.
5. (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.
6. (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.
7. (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