Earth that is given away, bartered or exchanged shall not be exempt from the excavation tax for the tax year in which it was excavated.
N.H. Admin. Code § Rev 506.05
#7381, eff 10-24-00; ss by #7860, eff 3-31-03 EXPIRED: 3-31-11
New. #9926, eff 5-18-11 (from Rev 507.04)