There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 80 - COLLECTION OF TAXES
Section 80:51 - Actions Against Nonresidents.
NH Rev Stat § 80:51 (2015) What's This?
80:51 Actions Against Nonresidents. – The officers responsible for the collection of any tax of any state or commonwealth of the United States of America, or any political subdivision thereof, shall have the right to bring an action or suit in the courts of this state to recover any unpaid tax against a person within this jurisdiction, when the same or a similar right is accorded to the proper officer of this state or any of its political subdivisions by such state or commonwealth either by law or comity.
Source. 1951, 14:1, eff. Feb. 27, 1951.
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