Section 72-B:4 Assessment of the Excavation Tax.
I. The excavation tax shall be assessed by the local assessing officials within 30 days after receipt of a report of excavated material form by such officials in the municipality in which the excavation took place. Interest as provided in RSA 72-B:6 shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and payable and which remains unpaid.
II. [Repealed].
Source. 1997, 219:2. 1999, 301:4. 2001, 211:2. 2002, 103:6, 12, I, eff. April 1, 2002 at 12:01 a.m.