- (a) When the department records a lien pursuant to Rev 2907.02, the department shall also record a lien against the tangible and intangible personal property of the delinquent taxpayer with the office of the secretary of state in accordance with RSA 454-B.
- (b) If a lien has been filed pursuant to (a) above, the department shall distrain the personal property of the delinquent taxpayer pursuant to RSA 21-J:28-d and RSA 80.
Source. #10680, eff 10-2-14; ss by #13660, eff 6-21-23