Section Rev 2907.02 - Real Property Liens The department shall cause a lien to be recorded in the registry of deeds of the county in which any real property is situated, against the real property of a delinquent taxpayer when:
(a) The delinquent taxpayer is 90 days past due in his or her payment obligation;(b) The delinquent taxpayer is a business organization, as defined in RSA 77-A:1, I, that has ceased to carry on a business activity within the state; or(c) There is evidence that the delinquent taxpayer has or intends to liquidate assets or move property out of the state in order to avoid becoming subject to the lien procedures outlined in RSA 21-J:28-c and RSA 21-J:8, II.N.H. Admin. Code § Rev 2907.02
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.