New Hampshire Statutes
§ 21-J:28-d — Distraint
New Hampshire § 21-J:28-d
JurisdictionNew Hampshire
Title ITHE STATE AND ITS GOVERNMENT
Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION
SubdivisionRefunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints
This text of New Hampshire § 21-J:28-d (Distraint) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 21-J:28-d (2026).
Text
Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1991, 163:5, eff. May 27, 1991.
Nearby Sections
15
§ 21-J:1
Establishment; General Functions§ 21-J:1-a
Boards Administratively Attached§ 21-J:10
Assistance to Municipalities§ 21-J:10-a
Repealed by 2005, 218:6, eff. Sept. 3, 2005§ 21-J:11-a
Assessment Report§ 21-J:11-b
Implementation of Assessment Review§ 21-J:12
Taxpayer Services Division§ 21-J:13
Rulemaking Authority§ 21-J:13-a
Exemption From Rulemaking Requirement§ 21-J:14-b
Powers and Duties of the BoardCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 21-J:28-d, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/21-J/21-J%3A28-d.