New Hampshire Revised Statutes 21-J:8 – Division of Collections
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I. There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws:
(a) Collecting all outstanding taxes owed to the state which are within the department’s jurisdiction.
(b) Securing all delinquent returns required to be filed with the state by any taxpayer.
(c) [Repealed.]
II. In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.
(a) Collecting all outstanding taxes owed to the state which are within the department’s jurisdiction.
Terms Used In New Hampshire Revised Statutes 21-J:8
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
(b) Securing all delinquent returns required to be filed with the state by any taxpayer.
(c) [Repealed.]
II. In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.