RSA 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. "