1. (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.
2. (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.
3. (c) In the event that no earth was excavated the owner shall file Form PA-39 so stating.

4. (d) A Form PA-39 shall be filed no later than 30 days following:

   1. (1) The completion of the excavating if an excavation ceases operation prior to March 31st; or
   2. (2) The sale of the property.
5. (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