The excavation tax (RSA 72-B) was created in 1998 by the NH Legislature. "Earth'' means sand, gravel, rock, soil or construction aggregate produced by quarrying, crushing or any other mining activity or such other naturally-occurring unconsolidated materials that normally mask the bedrock.
Every owner who intends to excavate earth must file a notice of intent to excavate and the $100.00
administration and enforcement fee.
Per NH RSA 72-B: Such tax shall be assessed at the rate of $.02 per cubic yard of earth excavated. The following are exempt from the excavation tax:
(a) Any excavation of earth from a parcel of land that is put back on the parcel, or other parcel that is contiguous and in common ownership, in the construction, reclamation, reconstruction, or alteration of such parcel of land within the same tax year.
(b) Any excavation of earth that is used exclusively for agricultural or forest management by the owner of the land within the state of New Hampshire.
(c) Any excavation upon a parcel of land which does not exceed 1,000 cubic yards within any tax year; however, the owner of such excavation shall be required to file a notice of intent to excavate pursuant to RSA 72-B:8, but such owner shall not be subject to the enforcement fee under RSA 72-B:16 and such parcel shall not be subject to the excavation tax lien under RSA 72-B:7, I.
(d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other construction projects and does not result in the removal from the parcel of more than 1,000 cubic yards of earth within the tax year.
(e) Excavation by the federal government, state government, cities, towns, school districts, and other political subdivisions which remove earth for their own use, on lands under their ownership and within their own jurisdiction.
In order for the municipal assessing officials to be aware of the excavation operation they must be notified
of the excavation by the owner by filing a notice of intent to excavate. The notice of intent to excavate is
required by law and notifies both the assessing officials and the NH Department of Revenue (DRA).Assuming Crucon filed the required permits and did not meet the exceptions above, the municipality (Moultonboro) is required to collect the tax .