New Hampshire § 78-A:21 Taxes as Property Lien

New Hampshire Statutes

§ 78-A:21 — Taxes as Property Lien

New Hampshire § 78-A:21

Title VTAXATION

Ch. 78-ATAX ON MEALS AND ROOMS

This text of New Hampshire § 78-A:21 (Taxes as Property Lien) 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. § 78-A:21 (2026).

Text

If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes a lien in favor of the state upon all property and rights to property whether real or personal belonging to the operator. The lien arises at the time demand is made by the commissioner and continues until the liability for the sum, with interest and costs, is satisfied or becomes unenforceable. Certificates of release of such lien shall be given by the commissioner on the satisfaction of the lien. For the purposes of this section, "operator" includes any person who has actual or constructive managerial or custodial

Free access — add to your briefcase to read the full text and ask questions with AI

If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes a lien in favor of the state upon all property and rights to property whether real or personal belonging to the operator. The lien arises at the time demand is made by the commissioner and continues until the liability for the sum, with interest and costs, is satisfied or becomes unenforceable. Certificates of release of such lien shall be given by the commissioner on the satisfaction of the lien. For the purposes of this section, "operator" includes any person who has actual or constructive managerial or custodial responsibility for the collection and transmission of a tax subject to demand under this chapter. A mere ownership interest shall not be considered a sufficient nexus in the managerial or custodial relationship over the collected tax to cause a person to be deemed an operator under this section. The department of revenue administration shall have rulemaking authority to develop criteria for a determination of who in fact possesses such managerial or custodial responsibility. No lien against real property under this section shall be effective until it is recorded at the registry of deeds for the county in which the real property lies.