Section Rev 502.02 - Filing Form PA-39, Report of Excavated Material(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.(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.(c) In the event that no earth was excavated the owner shall file Form PA-39 so stating.(d) A Form PA-39 shall be filed no later than 30 days following: (1) The completion of the excavating if an excavation ceases operation prior to March 31st; or(2) The sale of the property.(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.N.H. Admin. Code § Rev 502.02
#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
Amended by Volume XXXIX Number 32, Filed August 8, 2019, Proposed by #12834, Effective 7/25/2019, Expires 7/25/2029.