N.H. Admin. Code § Rev 2907.04 - Lien Renewal

Pursuant to RSA 21-J:28-c, IV, the department shall renew a lien prior to the lien's expiration to determine if the taxpayer continues to owe the original liability and any associated interest, penalties, and costs, including, but not limited to, lien and attorney's fees. Notwithstanding an expiration, the department may refile a lien for which the statute of limitations has not expired.

Notes

N.H. Admin. Code § Rev 2907.04

#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.