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SB87: relative to extension of tax liens by the department of revenue administration.

Bill status: Signed by Governor

Bill details

Version history, amendments, and roll-call votes were not present in the imported local bill data.

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Topics

Taxation Public finance

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CHAPTER 86

SB 87 – FINAL VERSION

2005 SESSION

05-0983

09/03

SENATE BILL 87

AN ACT relative to extension of tax liens by the department of revenue administration.

ANALYSIS

This bill permits the department of revenue administration to extend a tax lien for an additional 6 years by renewing the lien.

This bill was requested by the department of revenue administration.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

05-0983

09/03

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to extension of tax liens by the department of revenue administration.

Be it Enacted by the Senate and House of Representatives in General Court convened:

86:1 New Paragraph; Department of Revenue Administration; Renewal of Tax Liens. Amend RSA 21-J:28-c by inserting after paragraph III the following new paragraph:

IV. In the event the liability, interest, costs, and attorney’s fees are not satisfied before the end of the original term of the lien, any lien filed pursuant to this section may be renewed for the same term as the original term of the lien by refiling according to the procedures set forth in paragraphs I-III.

86:2 Effective Date. This act shall take effect January 1, 2006.

(Approved: June 7, 2005)

(Effective Date: January 1, 2006)