N.H. Admin. Code § Rev 506.02

Current through Register No. 1, January 2, 2025

Section Rev 506.02 - Excavation on Public Lands or Public Rights of Way

(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) Retains excavation rights to the land;

(2) Purchases excavation rights to the land; or

(3) Sells, barters, or gives away the excavated earth, or retains ownership of the excavated earth.

N.H. Admin. Code § Rev 506.02

#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.