Gravel Bureau

The Department 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.

EXCAVATION TAX YEAR
APRIL 1 - MARCH 31

To request a PA-39 Report of Excavation, please call (603) 230-5950 or e-mail to gravel@dra.nh.gov.

Municipal Information

Excavation Intent numbering sheets are no longer mailed to municipalities. Please open and save the following documents. If you have any questions, please call (603) 230-5950 or e-mail to gravel@dra.nh.gov.

• Intent Numbering Instructions (Word)
• Intent Numbering Sheet (Excel)

Excavation Tax Billing Worksheets and Warrants

• One Taxpayer
• One Taxpayer - Doomage
• 1-5 Taxpayers
• 1-5 Taxpayers - Doomage

Forms

• PA-38, Notice of Intent to Excavate (fillable) (PDF)
• PA-38 Notice of Intent to Excavate (PDF)

Gravel Tax Information

• RSA 485-A:17 Environmental Services Alteration of Terrain Permits
• Department of Environmental Services Alteration of Terrain Program Information
• RSA 155:E Local Regulation of Earth Excavation
• Statutes (RSAs)
• Rules