Section XXIII: Preventive archaeology tax

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l’urbanisme. II -The tax is payable by the person carrying out the operations referred to in I on the due date referred to in V. III -The following are exempt from the tax. III -The following are…