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RSA 78-A:21 · Taxes as Property Lien

Title: V: TAXATION
Chapter: 78-A · TAX ON MEALS AND ROOMS
Status: current
Official source linked: Yes

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78-A:21 Taxes as Property Lien. – If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes a lien in favor of the state upon all property and rights to property whether real or personal belonging to the operator. 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 or becomes unenforceable. Certificates of release of such lien shall be given by the commissioner on the satisfaction of the lien. For the purposes of this section, "operator" includes any person who has actual or constructive managerial or custodial responsibility for the collection and transmission of a tax subject to demand under this chapter. A mere ownership interest shall not be considered a sufficient nexus in the managerial or custodial relationship over the collected tax to cause a person to be deemed an operator under this section. The department of revenue administration shall have rulemaking authority to develop criteria for a determination of who in fact possesses such managerial or custodial responsibility. 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. Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995. 2024, 310:1, eff. Jan. 1, 2025.

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Source note

Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995. 2024, 310:1, eff. Jan. 1, 2025.

Source history

1967, 213:1
1969, 449:2
1973, 544:9
1978, 40:28
1995, 45:4, eff. July 2, 1995
2024, 310:1, eff. Jan. 1, 2025

Related materials

Bill relationships

2026 HB1068 amend
upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not
2026 HB1068-FN amend
upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not
2026 HB1474 amend · effective 2026-07-01
rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money
2026 HB1474-FN amend · effective 2026-07-01
rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money
2026 HB1546 amend · effective 2027-01-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer
2026 HB1546-FN amend · effective 2027-01-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer
2026 HB1629 amend · effective 2027-07-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C
2026 HB1629-FN amend · effective 2027-07-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C
2026 HB186 add
the charge for a taxable meal, taxable cannabis, or taxable room shall not be taxed under this chapter if: 23 New Section; Tax on Meals, Rooms, and Cannabis; Exception to Tax; Therapeutic Cannabis Sales. Amend RSA 78-A by inserting after section 6-d the following new section: 78-A:6-e Exception to Tax; Therapeutic Cannabis Sales. I. Sales of cannabis, including sales of cannabis concentrate and cannabis products, from cannab
2026 HB186-FN-A amend
the guilty verdict, plea, placement in a diversionary program, or other entry of guilt. 15 Tax on Meals, Rooms, and Cannabis; Chapter Name Change. Amend the chapter heading of RSA 78-A to read as follows: TAX ON MEALS, [AND] ROOMS, AND CANNABIS 16 Tax on Meals, Rooms, and Cannabis; Title. Amend RSA 78-A:1 to read as follows: 78-A:1 Title. This chapter may be known and cited as the "Meals, [and]
2026 HB417 amend · effective 2025-07-01
A 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities;
2026 HB417-FN amend
ntial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditu