N.H. Rev. Stat. § 78-A:21
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 in the case of corporations includes the president, treasurer, or any other person in a managerial capacity of said corporation. Operator, in the case of a limited liability company, includes members and any other person in a managerial capacity of the limited liability company. 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.
RSA 78-A:21
1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995.