New Hampshire § 78-A-20 - Section 78-A:20 Taxes as Personal Debt to State.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-A-20 — Section 78-A:20 Taxes as Personal Debt to State., with citation guidance and answers to common questions.
§ 78-A-20. Section 78-A:20 Taxes as Personal Debt to State.
I. All taxes required to be paid by operators, and all increases, interest, and penalty on the taxes, become from the time due and payable to the commissioner of revenue administration a personal debt from the operator liable to pay them to the state to be recovered in an action of debt. II. An action may be brought by the attorney general at the instance of the commissioner of revenue administration in the name of the state to recover the amount of taxes, penalties, and interest due from the operator, if the action is brought within 3 years after the taxes, penalties, and interest are due. The action is returnable in the county where the operator resides if he is a resident of the state; and if a nonresident, the action is returnable to the county of Merrimack. The limitation of 3 years in this section does not apply to a suit to collect taxes, penalties, interest, and costs when the operator filed a fraudulent return or failed to file a return when the return was due.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-A-20
What does New Hampshire Revised Statutes Annotated § 78-A-20 cover?
Section 78-A-20 ("Section 78-A:20 Taxes as Personal Debt to State.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 78-A-20?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-A-20" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 78-A-20 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.