2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 72-B — EXCAVATION TAX
Section 72-B:2 Definitions.

In this chapter:
    I. ""Ancillary to the excavation'' means areas related to the excavation, including, but not limited to, offices; scale buildings; manufacturing plants; preparation plants; together with storage areas; settling ponds; haulage ways; and roadways.
    II. ""Assessing officials'' means those charged by law with the duty of assessing taxes in the city, town, or unincorporated place.
    III. ""Commissioner'' means the commissioner of the department of revenue administration.
    IV. ""Department'' means the department of revenue administration.
    V. ""Earth'' means earth as defined in RSA 155-E:1, I.
    VI. ""Excavating'' means extracting earth from its state of natural repose.
    VII. ""Excavation'' means excavation as defined in RSA 155-E:1, II.
    VII-a. ""Excavation area'' means excavation area as defined in RSA 155-E:1, VI.
    VIII. ""Owner'' means:
       (a) Any person who owns the land upon which earth is excavated;
       (b) A previous owner who retains earth excavation rights to the land, or any person who has purchased earth excavation rights, and has registered a claim with the registry of deeds; or
       (c) Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from a public right-of-way.
    IX. ""Reclaimed'' means the reclamation of the excavated area, unless alternate plans for other uses or reclamation are approved by the regulator.
    X. ""Regulator'' means regulator as defined in RSA 155-E:1, III.
    XI. ""Tax year'' means April 1 of any year to March 31 of the next year, inclusive.

Source. 1997, 219:2. 1999, 301:3. 2002, 103:5, eff. April 1, 2002, at 12:01 a.m.