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N.H. Rev. Stat. Ann. § 263:15

Payment of Tax as Condition of License

Source. 1953, 173:2

No official or other person shall issue a license to drive a motor vehicle, without first requiring the applicant to make an affidavit under the penalties of perjury that all resident taxes for which he is liable for the preceding year have been paid.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.