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HB1144-FN: amending the excavation tax rate.
Bill details
Version history, amendments, and roll-call votes were not present in the imported local bill data.
Official links
vation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated.
Extraction diagnostics
Related law links
RSA references from bill data
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155-E:1
· amend
· effective 2027-07-01
1 Taxation; Excavation Tax; Excavation Tax and Taxation of Excavation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assess
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72:13
· amend
· effective 2027-07-01
Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated. The following a
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72:6
· amend
· effective 2027-07-01
vation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated.
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72-B:1
· amend
· effective 2027-07-01
enate and House of Representatives in General Court convened: 1 Taxation; Excavation Tax; Excavation Tax and Taxation of Excavation Area. Amend the introductory paragraph of RSA 72-B:1, I to read as follows: I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an
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72-B:2
· reference
· effective 2027-07-01
:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall be assessed at the rate of [$.02] $0.04 per cubic yard of earth excavated. The following are exempt from the excavation tax: 2 Effective Date. This act shall take effect July 1, 2027. LBA
RSAs mentioned by this document
- RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
- RSA 72-B · EXCAVATION TAX
- RSA 155-E · LOCAL REGULATION EXCAVATIONS
- RSA 155-E:1 · Definitions
- RSA 72:13 · Mines, Sand, Gravel, Loam, or Other Similar Substances
- RSA 72:6 · Real Estate
- RSA 72-B:1 · Excavation Tax and Taxation of Excavation Area
- RSA 72-B:2 · Definitions