§ Rev 506.02

N.H. Code Admin. R. Rev 506.02

Excavation on Public Lands or Public Rights of Way

Effective Jul 25, 2019#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 7-25-19Department of Revenue Administration

(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. (1) Retains excavation rights to the land;
2. (2) Purchases excavation rights to the land; or
3. (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