reglab/housing_qa huggingface dataset:
NH Rev Stat § 72-A:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:1 - Definitions.

    72-A:1 Definitions. –||As used in this chapter:||I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe.||I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Certificate of Documentation from the United States Coast Guard, a statement declaring the commercial use of the vessel, a declaration that the vessel is not used for more than 14 days for noncommercial use, and an acknowledgment that falsification of any information is a violation. For the purposes of this paragraph "primarily for commercial purposes" means that the vessel is not used for more than 14 days of noncommercial use per registration year.||II. "Cruiser" means a power-driven boat intended for cruising with living accommodations, the hull designed with its sides meeting in a sharp edge at the bow and the sides meeting at a flat surface at the stern.||III. "Houseboat" means a barge-like boat fitted for use as a floating dwelling propelled by either inboard or outboard power.||IV. "Inboard runabout" means a small pleasure motorboat equipped with the motor located inside the hull, and may be propelled by a jet drive, transom drive, or through bottom drive.||V. "Outboard" means a motorboat equipped with the motor located on the exterior of the hull, usually mounted on the stern.||VI. "Pontoon boat" means a boat supported by one or more cylindrical floats propelled by either inboard or outboard power.||VII. "Rowboat" means a small boat made to be rowed.||VIII. "Sailboard" means a small boat having a wide, flat hull and a sail by means of which it is propelled, and primarily designed to be sailed by sitting on the deck and not by sitting in a cockpit.||IX. "Sailboat" means a boat having sails as its principal means of propulsion, provided with a cockpit or trampoline where the steersman may sit; it may have auxiliary inboard or outboard power.|||Source. 1978, 12:1. 1990, 229:2. 1992, 132:2. 1995, 273:1, eff. July 1, 1995.|
NH Rev Stat § 72-A:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:2 - Boat Fee.

    72-A:2 Boat Fee. –||A boat fee is hereby imposed on all boats, except boats in the following exempt categories:||I. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.||II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.||III. Commercial boats.||IV. Boats that are exempt pursuant to RSA 270-E:4.|||Source. 1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990, 229:3, eff. Jan. 1, 1991.|
NH Rev Stat § 72-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:4 - Collection.

    72-A:4 Collection. –||The boat fee shall be collected as follows:||I. For boats which are required to be registered with the department of safety under the provisions of RSA 270-E, the fee shall be paid prior to, or at the time of, registration. The fee may be paid to:||(a) An agent of the department of safety duly authorized to issue boat registrations under RSA 270-E. These agents shall furnish a surety bond as required in RSA 41:6;||(b) The town or city clerk, or tax collector in the place where the boat is registered; or||(c) The department of safety.||II. For boats which are exempt from the department of safety registration, the fee shall be paid to the town or city clerk, or tax collector as provided in RSA 72-A:8.||III. In addition to the fee set in RSA 72-A:3, $1 shall be paid to cover the cost of collection. When the fee is collected by a clerk, tax collector, or authorized agent, he or she shall retain the $1 as compensation. When the fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.|||Source. 1978, 12:1. 1979, 462:1. 1981, 323:4. 1988, 198:8. 1990, 229:5. 1999, 193:2, eff. July 1, 1999.|
NH Rev Stat § 72-A:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:5 - Town Treasurer.

    72-A:5 Town Treasurer. –||I. Every clerk, tax collector, and authorized agent shall each week send all boat fees collected to his town or city treasurer. Except as provided in paragraph II, boat fees shall be for the general use of the town or city.||II. When the boat fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.|||Source. 1978, 12:1. 1979, 484:3. 1981, 323:4. 1988, 198:3. 1990, 229:6. 1999, 193:3, eff. July 1, 1999.|
NH Rev Stat § 72-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:6 - Repealed by 1990, 229:13, XI, eff. Jan. 1, 1991.

    72-A:6 Repealed by 1990, 229:13, XI, eff. Jan. 1, 1991. –|
NH Rev Stat § 72-A:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:7 - Rulemaking.

    72-A:7 Rulemaking. –||The commissioner of safety shall adopt rules under RSA 541-A, after consulting with the commissioner of revenue administration. The rules adopted shall be those needed for the efficient administration of the boat fee.|||Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:7, eff. Jan. 1, 1991.|
NH Rev Stat § 72-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:8 - Boats Under Federal Jurisdiction.

    72-A:8 Boats Under Federal Jurisdiction. –||Boats registered with the United States Coast Guard or Treasury Department shall be subject to the boat fee under RSA 72-A:4 if they are either within the state on January 1 or usually moored, docked, or kept in the state. Boat owners shall pay the boat fee to the town or city clerk or tax collector by July 1 of each year.|||Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.|
NH Rev Stat § 72-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:9 - Transfer Credit.

    72-A:9 Transfer Credit. –||When a boat is sold, the boat fee shall expire. If a boat is sold, or is totally lost due to fire, theft, or accident during the registration period, the owner shall be entitled, after paying a $1 fee, to a credit toward other boat fees which he is required to pay during the same registration period. The transfer credit shall not be refunded.|||Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.|
NH Rev Stat § 72-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-A - Boat Fee|Section 72-A:10 - Refund.

    72-A:10 Refund. –||Once paid, no part of the boat fee shall be refunded.|||Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff. Jan. 1, 1991. 2015, 243:1, eff. Jan. 1, 2016.|
NH Rev Stat § 72-B:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:2 - Definitions.

    72-B:2 Definitions. –||In this chapter:||I. "Ancillary to the excavation" means areas related to the excavation, including, but not limited to, offices; scale buildings; manufacturing plants; preparation plants; together with storage areas; settling ponds; haulage ways; and roadways.||II. "Assessing officials" means those charged by law with the duty of assessing taxes in the city, town, or unincorporated place.||III. "Commissioner" means the commissioner of the department of revenue administration.||IV. "Department" means the department of revenue administration.||V. "Earth" means earth as defined in RSA 155-E:1, I.||VI. "Excavating" means extracting earth from its state of natural repose.||VII. "Excavation" means excavation as defined in RSA 155-E:1, II.||VII-a. "Excavation area" means excavation area as defined in RSA 155-E:1, VI.||VIII. "Owner" means:||(a) Any person who owns the land upon which earth is excavated;||(b) A previous owner who retains earth excavation rights to the land, or any person who has purchased earth excavation rights, and has registered a claim with the registry of deeds; or||(c) Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from a public right-of-way.||IX. "Reclaimed" means the reclamation of the excavated area, unless alternate plans for other uses or reclamation are approved by the regulator.||X. "Regulator" means regulator as defined in RSA 155-E:1, III.||XI. "Tax year" means April 1 of any year to March 31 of the next year, inclusive.|||Source. 1997, 219:2. 1999, 301:3. 2002, 103:5, eff. April 1, 2002 at 12:01 a.m.|
NH Rev Stat § 72-B:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:3 - Repealed by 1999, 301:19, eff. April 1, 1999.

    72-B:3 Repealed by 1999, 301:19, eff. April 1, 1999. –|
NH Rev Stat § 72-B:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:4 - Assessment of the Excavation Tax.

    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.|
NH Rev Stat § 72-B:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:5 - Bond.

    72-B:5 Bond. –||I. If an owner does not own land in the town where such owner intends to excavate and has filed an intent to excavate form with respect to any parcel of land, the assessing officials shall, within 30 days of the receipt of that filing, notify the owner in writing of the amount and conditions of any bond or other security deemed necessary to secure the payment of the excavation tax to be due from the excavation described in the notice of intent to excavate. The owner shall provide the bond within 30 days of notice or be guilty of a misdemeanor. No owner who owns land in the town where the owner intends to excavate shall be required to post a bond or other security as a condition for filing an intent to excavate or receiving a permit to excavate, unless the owner is delinquent on town timber taxes or property taxes.||II. [Repealed].||III. If an owner ceases to own land in the town where such owner is excavating after filing an intent to excavate form, such owner shall notify the assessing officials and the department in writing of the change in ownership within 15 days of such change. An owner who neglects to so notify the assessing official or the department shall be guilty of a misdemeanor.||IV. If any person commences excavating or continues excavating without first furnishing a bond or other securities required to secure payment of taxes by the assessing officials, such person and the owner of such land shall each be guilty of a misdemeanor.|||Source. 1997, 219:2. 1999, 301:5. 2001, 211:3, 4. 2002, 103:10, 12, II, eff. April 1, 2002 at 12:01 a.m.|
NH Rev Stat § 72-B:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:6 - Unpaid Taxes.

    72-B:6 Unpaid Taxes. –||The taxes which are not paid when due pursuant to RSA 72-B:4 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the municipality. In addition to the interest due, a penalty for failure to pay may be assessed against the owner as provided in RSA 21-J:33.|||Source. 1997, 219:2, eff. Jan. 1, 1998.|
NH Rev Stat § 72-B:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:7 - Lien.

    72-B:7 Lien. –||Unless a bond or other security is required pursuant to RSA 72-B:5, excavation tax assessments levied under RSA 72-B:4 shall, on the date the excavating commences, create a lien upon the land on account of which it is made and against the owner of record of such land and shall continue for a period of 18 months following the date of assessment by the local assessing officials. All excavation tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.|||Source. 1997, 219:2. 1999, 301:6. 2002, 103:7, eff. April 1, 2002 at 12:01 a.m.|
NH Rev Stat § 72-B:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:8 - Notice of Intent to Excavate.

    72-B:8 Notice of Intent to Excavate. –||Every owner, as defined in RSA 72-B:2, VIII, who intends to excavate earth shall, at the beginning of each tax year and prior to excavating, file with the proper assessing officials in the city, town, or unincorporated place where such excavating is to take place a notice of intent to excavate as provided by the commissioner, stating the owner's name; type of ownership; residence; telephone number; tax map, block, and lot number; the town, city, or unincorporated place where the excavating will take place; an estimate of the volume of earth to be excavated; an estimate of the type of earth to be excavated; and such other information as may be necessary to locate, identify, verify, and determine the full extent of the excavation and extent of compliance with RSA 155-E and RSA 485-A:17. A separate intent shall be filed for each separate tract of land as identified by the municipal tax maps. If the excavation is located in more than one municipality, a separate intent to excavate shall be filed with each municipality. A supplemental notice of intent to excavate shall be filed in the same manner stating any additional volume of earth to be excavated in excess of the original estimate within the same tax year. The assessing officials shall, within 30 days of signing a notice of intent to excavate, notify the tax collector that an intent to excavate has been filed. The assessing officials may decline to sign an intent to excavate for noncompliance by the owner with applicable requirements of RSA 72-B:5 relative to bonding, RSA 155-E relative to local regulation excavations, RSA 485-A:17 relative to terrain alterations or RSA 79-A, relative to current use. The notice of intent to excavate shall serve as notice that the land is subject to a tax lien pursuant to RSA 72-B:7. The appropriate copies of all intents to excavate received by a city, town, or unincorporated place shall within 30 days be assigned a number in accordance with the guidelines provided by the commissioner, then forwarded to the commissioner by the assessing officials. Upon receipt of an original intent to excavate, the commissioner shall furnish to the owner a certificate to excavate and report of excavated material form. Each certificate shall be posted by the owner filing such intent to excavate in a conspicuous place within the area of excavating. Excavating before the appropriate notice of intent to excavate has been filed with the city, town, or unincorporated place and signed by the appropriate municipal officials shall constitute a violation by the owner or any other person doing the excavation, or both. Failure to post the certificate on the job in a conspicuous place upon receipt shall constitute a violation, and failure of the assessing officials to forward the appropriate copies of the intent to excavate to the department within 30 days after receipt shall constitute a violation.|||Source. 1997, 219:2. 1999, 301:7. 2001, 211:5, eff. April 1, 2002.|
NH Rev Stat § 72-B:8-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:8-a - Supplemental Notice of Intent to Excavate.

    72-B:8-a Supplemental Notice of Intent to Excavate. –||Every owner who has filed a notice of intent to excavate under RSA 72-B:8 shall file a supplemental notice of intent to excavate for the amount of earth which exceeds the original amount of earth estimated. If the owner originally stated an estimate of 1,000 yards or less and was exempted from the $100 enforcement fee, the owner shall provide the $100 enforcement fee with the supplemental intent to excavate. If the owner paid the $100 enforcement fee with the original intent to excavate, no additional fee is required for the supplemental intent. Failure to file a supplemental intent and failure to provide the required enforcement fee shall constitute a violation by the owner or any other person doing the excavation, or both.|||Source. 1999, 301:8, eff. April 1, 1999.|
NH Rev Stat § 72-B:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:9 - Report of Excavated Material.

    72-B:9 Report of Excavated Material. –||Every owner who has filed a notice of intent to excavate as provided in RSA 72-B:8 shall sign under the penalties of perjury and file with the assessing officials a report of all excavated material for each intent to excavate filed. The report shall be upon a form provided by the commissioner, with 2 copies to be sent to the commissioner. If no earth was excavated during the tax year, then the report of excavated material shall be returned stating so. If excavating is completed during the tax year, the owner shall file the report of excavated material no later than 30 days following the completion of the excavating. The assessing officials shall make an assessment of the excavation tax within 30 days after receipt of the report of excavated material form. The report of excavated material form shall contain the owner's name, telephone number, residence, tax map, block, and lot number, the town, city, or unincorporated place where the excavation occurred, the volume and type of earth in cubic yards, and such other information as may be necessary to locate, identify, verify, and determine the full extent of excavation, reclamation, and extent of compliance with either RSA 155-E or RSA 485-A:17, for which each report is filed. The report of excavated material form pertaining to excavating still in progress through March 31 of any year shall be filed no later than the following April 15 for all earth excavated during the tax year up to and including March 31. The report shall be accompanied by an estimate of the size of the excavation area as it existed at the end of the tax year, or in the alternative, a statement that the size of the excavation area has not changed since the prior tax year. A person who fails to file a report of excavated material with the proper assessing officials or to send copies of the report as required in this section to the commissioner shall be guilty of a misdemeanor. Any owner who falsifies a report of excavated material form shall be guilty of a misdemeanor.|||Source. 1997, 219:2. 1999, 301:9, eff. April 1, 1999.|
NH Rev Stat § 72-B:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:10 - Doomage.

    72-B:10 Doomage. –||If an owner neglects or fails to file a report of excavated material form pursuant to RSA 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statement in the notice of intent to excavate, or willfully files a report of excavated material that does not contain a true and correct statement of the amount of earth excavated, or has willfully omitted to give any information required by the report of excavated material form, the assessing officials shall ascertain, in such way as they may be able and as nearly as practicable, the volume of earth for which such owner should have been taxed and shall assess to such owner, by way of doomage 2 times as much as such earth would have been taxed had such form been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town or city treasurer for use of the town or city, or, in the case of an unincorporated place, shall be collected by the county commissioners and paid over to the county treasurer for use of the county.|||Source. 1997, 219:2. 1999, 301:10, eff. April 1, 1999.|
NH Rev Stat § 72-B:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:11 - Disposition of the Excavation Tax.

    72-B:11 Disposition of the Excavation Tax. –||I. The excavation tax collected in the incorporated towns and cities under RSA 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town.||II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be collected by the county commissioners of the county in which the place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. All taxes collected by the counties under RSA 72-B:4 shall be credited to the unincorporated place from which the excavation tax was collected and shall be used against the unincorporated place's share for the county tax for the ensuing year.|||Source. 1997, 219:2. 1999, 301:11. 2002, 103:8, eff. April 1, 2002 at 12:01 a.m.|
NH Rev Stat § 72-B:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:12 - Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m.

    72-B:12 Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m. –|
NH Rev Stat § 72-B:12-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:12-a - Repealed by 2002, 103:12, IV, eff. April 1, 2002 at 12:01 a.m.

    72-B:12-a Repealed by 2002, 103:12, IV, eff. April 1, 2002 at 12:01 a.m. –|
NH Rev Stat § 72-B:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:13 - Excavation Tax Appeal and Abatement.

    72-B:13 Excavation Tax Appeal and Abatement. –||An owner may, within 90 days of notice of the excavation tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8, RSA 72-B:8-a and RSA 72-B:9. If the assessing officials neglect or refuse to abate, an owner may, at the owner's election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. A petition to the board of tax and land appeals shall be accompanied with a $65 filing fee.|||Source. 1997, 219:2. 1999, 301:14. 2001, 211:6, eff. April 1, 2002.|
NH Rev Stat § 72-B:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:14 - Repealed by 2001, 211:7, I, eff. April 1, 2001.

    72-B:14 Repealed by 2001, 211:7, I, eff. April 1, 2001. –|
NH Rev Stat § 72-B:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 72-B - Excavation Tax|Section 72-B:15 - Repealed by 2001, 211:7, II, eff. April 1, 2002.

    72-B:15 Repealed by 2001, 211:7, II, eff. April 1, 2002. –|