N.H. Code Admin. R. 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.
(b) The department shall release the lien by completing a lienreleaseand mailing itto the taxpayer.
(c) The taxpayer shall be responsible for recording the lien releasewith the appropriate county registry(s) and at the office of the secretary of state, and paying all associated recording fees.
#10680, eff 10-2-14
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