1. (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.

2. (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. (1) Not sold, bartered, or given away; and

   2. (2) Under the ownership and jurisdiction of:

      1. a. The federal government;
      2. b. The state government;
      3. c. Municipalities; or
      4. 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