Pursuant to RSA 21-J:28-c, IV, the department shall renew a lien prior to the lien’s expiration to determine if the taxpayer continues to owe the original liability and any associated interest, penalties, and costs, including, but not limited to, lien and attorney’s fees. Notwithstanding an expiration, the department may refile a lien for which the statute of limitations has not expired.

Source. #10680, eff 10-2-14; ss by #12907, eff 10-23-19; ss by #13660, eff 6-21-23