This bill amends RSA 78-A:21 to redefine the term "operator" in the context of property tax liens for unpaid meals and rooms taxes. The amendment specifies that in the case of a limited liability company, an "operator" includes any person who has actual or constructive managerial or custodial responsibility for the collection and transmission of taxes. The bill clarifies that a mere ownership interest does not constitute sufficient managerial or custodial responsibility to deem a person an operator for the purposes of a tax lien. Additionally, the Department of Revenue Administration is granted rulemaking authority to establish criteria for determining who possesses the necessary managerial or custodial responsibility.

The bill also makes a deletion, removing the reference to members of a limited liability company as automatically included in the definition of an operator. It further states that no lien against real property under this section shall be effective until it is recorded at the registry of deeds for the county where the real property is located. The act is approved on July 26, 2024, and is set to take effect on January 1, 2025.

Statutes affected:
Introduced: 78-A:21
As Amended by the House: 78-A:21
Version adopted by both bodies: 78-A:21
CHAPTERED FINAL VERSION: 78-A:21