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2017 New Hampshire Revised Statutes
Title LVII - INSOLVENCY PROCEEDINGS AND ASSIGNMENTS FOR CREDITORS
Chapter 569 - ASSIGNMENTS FOR THE BENEFIT OF CREDITORS
Section 569:2 - Not Valid as Against Unpaid Taxes.
Universal Citation: NH Rev Stat § 569:2 (2017)
569:2 Not Valid as Against Unpaid Taxes. –
No common law assignment of personal property, whether recorded or not, shall be valid to transfer to the assignee the title of the assignor therein as against any unpaid taxes assessed thereon prior to the date of said assignment. Any such unpaid taxes shall be a preferred claim as against other creditors.
Source. 1937, 53:1. RL 420:2.
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