Section Rev 2907.03 - Personal Property Liens(a) When the department records a lien pursuant to Rev 2907.02, the department shall also record a lien against the tangible and intangible personal property of the delinquent taxpayer with the office of the secretary of state in accordance with RSA 454-B.(b) If a lien has been filed pursuant to (a) above, the department shall distrain the personal property of the delinquent taxpayer pursuant to RSA 21-J:28-d and RSA 80.N.H. Admin. Code § Rev 2907.03
Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.