New Hampshire § 80:52-b Checks Tendered in Payment of Taxes

New Hampshire Statutes

§ 80:52-b — Checks Tendered in Payment of Taxes

New Hampshire § 80:52-b

Title VTAXATION

Ch. 80COLLECTION OF TAXES

SubdivisionMiscellaneous Provisions

This text of New Hampshire § 80:52-b (Checks Tendered in Payment of Taxes) 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. § 80:52-b (2026).

Text

I.If any person tenders a check for the payment of any taxes levied by the tax collector and the check is returned to the tax collector as uncollectible for any reason, such taxes shall be deemed not paid and the person tendering such check shall be subject to applicable tax delinquency penalties, protest and collection charges.

II.If any person tenders a check for the payment of any taxes levied by the tax collector and the check is drawn on a foreign bank, the person tendering such check shall be subject to all applicable foreign check bank fees.

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I. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is returned to the tax collector as uncollectible for any reason, such taxes shall be deemed not paid and the person tendering such check shall be subject to applicable tax delinquency penalties, protest and collection charges.
II. If any person tenders a check for the payment of any taxes levied by the tax collector and the check is drawn on a foreign bank, the person tendering such check shall be subject to all applicable foreign check bank fees.

Legislative History

1977, 26:1, eff. April 1, 1977. 2013, 90:4, eff. Aug. 19, 2013.

Nearby Sections

4

§ 80:52

Discount

§ 80:52-a

Prepayment

§ 80:52-b

Checks Tendered in Payment of Taxes

§ 80:52-c

Electronic Payment

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Bluebook (online)

New Hampshire § 80:52-b, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/80/80%3A52-b.