N.H. Rev. Stat. Ann. § 261:71

No person shall obtain a permit to register a vehicle, a registration for a vehicle, or a license to drive a vehicle, without first showing or causing to be shown to the issuing person a tax collector's receipt for the payment of any resident taxes for which he is liable for the preceding or current year or without first executing an affidavit under the penalties of perjury, that he has paid all resident taxes for the preceding or current year for which he is liable or been lawfully relieved from such payment by reason of exemption or abatement; provided, however, that a permit or registration or license, as the case may be, may be issued if the selectmen or assessors shall certify that in their opinion the applicant should be granted such permit, registration or license even though such taxes have not been paid.