Section 80:52-b Checks Tendered in Payment of Taxes. - New Hampshire Statutes

If any person tenders a check for the payment of any taxes levied by the tax collector and the check is returned to the tax collector as uncollectible for any reason, such taxes shall be deemed not paid and the person tendering such check shall be subject to applicable tax delinquency penalties, protest and collection charges.

Source. 1977, 26:1, eff. April 1, 1977.