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RSA 79:11 · Report

Title
V: TAXATION
Chapter
79 · FOREST CONSERVATION AND TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

79:11 Report. –

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I.

Every owner who has filed a notice of intent to cut as provided in RSA 79:10 shall make under the penalties of perjury and file with the assessing officials a report of all wood and timber cut within 60 days after completion of an operation. The report shall be upon a form provided by the commissioner of revenue administration, with 2 copies to be sent to him. The report shall state if no growing wood and timber was cut on an operation for which a notice of intent to cut was filed. The assessing officials may require that a report of cut be filed immediately upon the completion or termination of the cutting referred to in a notice of intent to cut. Reports of cut shall contain the name, residence of the owner, volume of wood and timber cut by species or species group and primary products, and such other information as may be necessary to enable the assessing officials to locate, identify, verify and determine the full amount and true stumpage value of all wood and timber cut on the operation for which the report is filed. In addition, the person who did the cutting or the person responsible for the cutting must sign and verify the volumes of wood and timber reported to have been cut by the owner. The commissioner of revenue administration shall send one copy of the report of cut to the division of forests and lands of the department of natural and cultural resources. A report of wood and timber severed covering operations still in progress through March 31 of any year shall be filed not later than May 15 of said year for all wood and timber severed during the tax year up to and including March 31.

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II.

Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1, which notice has been extended to June 30 under provisions contained in RSA 79:10, II, shall be required to file the report of cut as required in paragraph I of this section within 60 days of the completion of the operation or by August 15, whichever occurs first. Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA 79:10. 1955, 287:1, par. 11. 1959, 277:3. 1961, 111:2. 1963, 316:6. 1971, 343:4. 1973, 530:5; 544:8. 1975, 380:8. 1985, 275:12. 1991, 163:33. 1992, 181:2. 1993, 13:2. 2004, 81:2, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017.

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Source note

Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA 79:10. 1955, 287:1, par. 11. 1959, 277:3. 1961, 111:2. 1963, 316:6. 1971, 343:4. 1973, 530:5; 544:8. 1975, 380:8. 1985, 275:12. 1991, 163:33. 1992, 181:2. 1993, 13:2. 2004, 81:2, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017.

Source history

  • 1949, 295:2, par. 9
  • 1951, 12:3
  • 1953, 256:6. RSA 79:10
  • 1955, 287:1, par. 11
  • 1959, 277:3
  • 1961, 111:2
  • 1963, 316:6
  • 1971, 343:4
  • 1973, 530:5; 544:8
  • 1975, 380:8
  • 1985, 275:12
  • 1991, 163:33
  • 1992, 181:2
  • 1993, 13:2
  • 2004, 81:2, eff. Jan. 1, 2005
  • 2017, 156:14, I, eff. July 1, 2017

Related materials

Bill relationships

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    Be it Enacted by the Senate and House of Representatives in General Court convened: 51:1 New Section; Public Land Enrollment in Timber Carbon Sequestration Prohibited. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Public Land Enrollment in Timber Carbon Sequestration Programs Prohibited. No fee simple ownership lands owned by the state or by a county shall be en

  • 2026 HB1440 amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1440-FN amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1752 related · effective 2027-01-01

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  • 2026 HB1752-FN related · effective 2027-01-01

    harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B

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