1. (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. (1) Tax year;
   2. (2) Operation number assigned by the municipal assessing officials;
   3. (3) Owner's name and address;
   4. (4) Municipality where the excavation shall occur; and
   5. (5) Tax map block and lot number of the parcel where the excavation will take place.

2. (b) Upon completion of Form PA-39, the owner shall distribute the copies as follows:

   1. (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. (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. (3) The third page of the Form PA-39 shall be retained by the owner; and
   4. (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