HB1582 (2010) Detail

Relative to the excavation tax.






AN ACT relative to the excavation tax.

SPONSORS: Rep. Patten, Carr 4; Rep. Stohl, Coos 1; Rep. Theberge, Coos 4

COMMITTEE: Local and Regulated Revenues


This bill makes certain technical changes to the administration of the excavation tax by the department of revenue administration. This bill also allows for administrative fines to be assessed by the department for violations of the excavation tax requirements.

This bill is a request of the department of revenue administration.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.




In the Year of Our Lord Two Thousand Ten

AN ACT relative to the excavation tax.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Excavation Tax; Exemptions. Amend RSA 72-B:1, I to read as follows:

I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of $.02 per cubic yard of earth excavated. The following are exempt from the excavation tax and, unless otherwise stated, the filing of the notice of intent to excavate:

2 Construction Exemption. Amend RSA 72-B:1, I(d) to read as follows:

(d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other [construction] excavation projects under RSA 155-E:2-a and does not result in the transportation and removal from the parcel or stockpiling of more than 1,000 cubic yards of earth within the tax year.

3 Definitions; Owner; Public Lands. Amend RSA 72-B:2, VIII(c) to read as follows:

(c) Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from public lands or a public right-of-way.

4 Report; Copies. Amend RSA 72-B:9 to read as follows:

72-B:9 Report of Excavated Material. Every owner who has filed a notice of intent to excavate as provided in RSA 72-B:8 shall sign under the penalties of perjury and file with the assessing officials a report of all excavated material for each intent to excavate filed. The report shall be upon a form provided by the commissioner, with [2 copies] one copy to be sent to the commissioner. If no earth was excavated during the tax year, then the report of excavated material shall be returned stating so. If excavating is completed during the tax year, the owner shall file the report of excavated material no later than 30 days following the completion of the excavating. The assessing officials shall make an assessment of the excavation tax within 30 days after receipt of the report of excavated material form. The report of excavated material form shall contain the owner’s name, telephone number, residence, tax map, block, and lot number, the town, city, or unincorporated place where the excavation occurred, the volume and type of earth in cubic yards, and such other information as may be necessary to locate, identify, verify, and determine the full extent of excavation, reclamation, and extent of compliance with either RSA 155-E or RSA 485-A:17, for which each report is filed. The report of excavated material form pertaining to excavating still in progress through March 31 of any year shall be filed no later than the following April 15 for all earth excavated during the tax year up to and including March 31. The report shall be accompanied by an estimate of the size of the excavation area as it existed at the end of the tax year, or in the alternative, a statement that the size of the excavation area has not changed since the prior tax year. A person who fails to file a report of excavated material with the proper assessing officials or to send copies of the report as required in this section to the commissioner shall be guilty of a misdemeanor. Any owner who falsifies a report of excavated material form shall be guilty of a misdemeanor.

5 New Section; Administrative Fines. Amend RSA 72-B by inserting after section 17 the following new section:

72-B:17-a Administrative Fines.

I. The commissioner, and agents of the commissioner, after notice and hearing pursuant to RSA 541-A, may impose an administrative fine not to exceed $2,000 for each offense upon any person who violates any provision of this chapter. Rehearings and appeals from a decision of the commissioner under this paragraph shall be in accordance with RSA 541. Any administrative fine imposed under this section shall not preclude the imposition of further penalties under this chapter.

II. The proceeds of administrative fines levied pursuant to paragraph I shall be deposited into a revolving fund within the department of revenue administration to be used by the department for the administration and enforcement of this chapter and for the education of municipal officials regarding the chapter. The proceeds also may be used to educate state personnel responsible for the administration and enforcement of this chapter.

6 New Paragraph; Rulemaking. Amend RSA 72-B:18 by inserting after paragraph II the following new paragraph:

II-a. A schedule of administrative fines that may be imposed under RSA 72-B:17-a for violation of this chapter, and procedures for notice and hearing prior to the imposition of an administrative fine.

7 Effective Date. This act shall take effect July 1, 2010.


HB1582 at GenCourtMobile

Action Dates

Date Body Type

Bill Text Revisions

HB1582 Revision: 16157 Date: Dec. 10, 2009, midnight