Any excavation which exceeds 1000 cubic yards and was originally exempted from the excavation tax and the enforcement fee shall be subject to the excavation tax on all of the earth excavated during the tax year and the enforcement fee, pursuant to RSA 72-B:8-a.
N.H. Admin. Code § Rev 506.03
#9926, eff 5-18-11 (from Rev 507.02 )