N.H. Rev. Stat. § 21-J:8
This is the official text of N.H. Rev. Stat. § 21-J:8, part of New Hampshire’s Rev. Stat — part of the compiled statutory law of New Hampshire, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
21-J:8 Division of Collections.
Official statutory text
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 (c) [Repealed.]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.
Status: repealed · Read it on the official government site
Need a lawyer in New Hampshire?
Find a New Hampshire lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.