N.H. Admin. Code § Rev 2907.06

Current through Register No. 1, January 2, 2025

Section Rev 2907.06 - Lien Release

(a) The department shall release a lien when the taxpayer is no longer delinquent in his or her payment of the original liability and any associated interest, penalties and costs, including, but not limited to, lien and attorney's fees.

(b) The department shall release the lien by completing a lien release and mailing it to the taxpayer.

(c) The taxpayer shall be responsible for recording the lien release with the appropriate county registry(s) and at the office of the secretary of state, and paying all associated recording fees.

N.H. Admin. Code § Rev 2907.06

#10680, eff 10-2-14

Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by #12907, Effective 10/23/2019, Expires 10/23/2029

Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.