Terms Used In New Hampshire Revised Statutes 21-J:28-d

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the department may distrain the personal estate, property interest, right or credit of such person or corporation.