N.H. Rev. Stat. § 524:12

Current through Chapter 43 of the 2024 Legislative Session (with exception of Chapter 41 which is not yet available)
Section 524:12 - Judgments for Failure to Pay Income Tax on Pensions

All property in this state of a judgment debtor where the judgment is in favor of any state for failure to pay that state's income tax assessed on benefits received from a pension or other retirement plan, or with respect to income earned by an employee at the Portsmouth Naval Shipyard of Portsmouth, New Hampshire shall be exempt from attachment, garnishment of wages, trustee process, or forced sale under process of any court, and no such judgment or execution based thereon shall be a lien on such property.

RSA 524:12

1994, 170:1, eff. May 23, 1994.