Excavation (Gravel) Tax
The Property Bureau is responsible for the administration and enforcement of RSA 72-B Excavation Tax. The gravel appraiser monitors excavation operations to ensure compliance with laws and rules and provides technical assistance to municipalities with regards to RSA 155-E, Local Regulation Excavations and RSA 485-A:17, Terrain Alteration.
Tax Year - April 1 - March 31
All required forms can be found by selecting the below link then on the next page choose the Timber and Gravel Tax topic.
The Excavation (Gravel) tax laws and rules can be found under RSA 72-B Excavation Tax and Rev 500 Excavation Tax and Taxation of Excavation Area
The following documents are available to assist in reporting and completing excavation (gravel) forms and worksheets.
- Intent Numbering Sheet | Intent Numbering Instructions
- Excavation Tax Billing Worksheets and Warrants
Form PA-39, Report of Excavated Material, is not available on-line. This document is issued by the Department when an approved PA-38, Intent to Excavate, is received from a municipality. Duplicates may be requested by contacting the Department at (603) 230-5950 or by e-mailing a request to gravel@dra.nh.gov.