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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.



To request a PA-39 Report of Excavation, please call (603) 230-5950 or e-mail to

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

Excavation Tax Billing Worksheets and Warrants


Gravel Tax Information

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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