Timber Tax & Excavation Tax
The NH Department of Revenue Administration (DRA) is responsible for the administration and enforcement of RSA 79, Forest Conservation and Taxation. The Timber Bureau of the DRA Municipal and Property Division, administers and enforces the proper filing of applicable forms and reporting of timber cutting operations. The timber tax appraisers also perform individual training sessions for new personnel or upon request.
Excavation Tax
The NH Department of Revenue Administration (DRA) is responsible for the administration and enforcement of RSA 72-B Excavation Tax and advising municipalities with regards to RSA 155-E, Local Regulation Excavations and RSA 485-A:17, Terrain Alteration. The excavation tax is assessed at $.02 per cubic yard and an administration and enforcement fee of $100 is due annually when filing a PA-38, Notice of Intent to Excavate, for excavations that are not exempt.
A separate Form PA-38 must be filed for each tract of land where the excavation will occur and prior to excavation.