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RSA 282-A:143 · Property Lien
282-A:143 Property Lien. – If any employer required to pay contributions under this chapter neglects or refuses to pay contributions after demand, the amount, together with all penalties, fees, and interest and any costs that may accrue becomes a lien in favor of the state upon all property and rights to property whether real or personal, belonging to the employer. 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. Certificates of release of such lien shall be issued on the satisfaction of the lien. For the purposes of RSA 282-A:141-155, "employer" in the case of corporations or limited liability companies includes the president, treasurer, members, or any other person in a managerial capacity of said corporation or 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. Liens against personal property shall be filed in the office of the secretary of state. Fees for recording and filing such liens and any certificates of release thereof shall be in accordance with RSA 478:17-g. Source. 1937, 178:1. 1941, 103:35-43. RL 218:11. 1945, 138:21, 22. 1947, 59:23. 1949, 185:16, 17; 201:1. 1951, 140:9. 1953, 209:9-12. RSA 282:12(C). 1955, 141:17-19. 1957, 118:14. 1969, 460:21. 1973, 589:9, 10. 1975, 393:4. 1977, 424:9. 1978, 40:27. 1981, 408:3. 1995, 249:6. 1997, 211:3. 2001, 102:30, eff. July 1, 2001.
Copy linkSource note
Source. 1937, 178:1. 1941, 103:35-43. RL 218:11. 1945, 138:21, 22. 1947, 59:23. 1949, 185:16, 17; 201:1. 1951, 140:9. 1953, 209:9-12. RSA 282:12(C). 1955, 141:17-19. 1957, 118:14. 1969, 460:21. 1973, 589:9, 10. 1975, 393:4. 1977, 424:9. 1978, 40:27. 1981, 408:3. 1995, 249:6. 1997, 211:3. 2001, 102:30, eff. July 1, 2001.
Source history
- 1937, 178:1
- 1941, 103:35-43. RL 218:11
- 1945, 138:21, 22
- 1947, 59:23
- 1949, 185:16, 17; 201:1
- 1951, 140:9
- 1953, 209:9-12. RSA 282:12(C)
- 1955, 141:17-19
- 1957, 118:14
- 1969, 460:21
- 1973, 589:9, 10
- 1975, 393:4
- 1977, 424:9
- 1978, 40:27
- 1981, 408:3
- 1995, 249:6
- 1997, 211:3
- 2001, 102:30, eff. July 1, 2001
Related materials
Bill relationships
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2026 HB1245
reference
ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan
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2026 HB1245-FN
reference
ation. I. The following actions shall be excluded from consideration when determining a worker’s legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute: (a) The offer of, or contribution to, a portable benefit account by a hiring party; (b) An independent contractor’s participation in or control over such a plan
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2026 HB1546
amend · effective 2027-01-01
t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert
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2026 HB1546-FN
amend · effective 2027-01-01
t and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 23 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining propert
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2026 HB1629
amend · effective 2027-07-01
nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a
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2026 HB1629-FN
amend · effective 2027-07-01
nt and necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. This section shall not apply to the administration of RSA 282-A. 18 Corporations, Associations, and Proprietors of Common Lands; Dissolution; Effect of Dissolution. Amend RSA 293-A:14.05, (b) to read as follows: (b) Prior to making any distributions of its remaining property a
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2026 HB1761
add · effective 2027-01-01
istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri
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2026 HB1761-FN
add · effective 2027-01-01
istrative appeal system for determinations of claims; appeals shall be filed within 90 days of notice of determination. II. The director may utilize procedures established under RSA 282-A, provided that employers shall not be parties to appeals under this section. III. Following the department's final determination on appeal, an aggrieved individual may seek judicial review in a court of competent juri
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2026 HB1825
reference · effective 2027-01-01
rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio
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2026 HB1825-FN-A
reference · effective 2027-01-01
rmine and enforce the lien. III. Nothing in this section shall be construed to create a lien in the absence of a written agreement, nor shall it apply to matters arising under RSA 282-A, or to any proceeding in which the method for determining attorneys’ fees is otherwise expressly governed by statute. 311:15 Attorney General Investigations. I. The attorney general may investigate any alleged vio
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2026 SB661
reference
pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I
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2026 SB661-FN
reference
pensation and unemployment compensation programs, which are regulated by and which report to the department of labor and the department of employment security, under RSA 281-A and RSA 282-A, respectively, shall be exempt from the requirements of this section as long as their operations and reports conform to the laws and rules adopted by those departments. 5-B:4-a Authority of the Secretary of State; I