The collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person upon his neglect or refusal to pay the tax assessed upon him.
N.H. Rev. Stat. Ann. § 80:2
Distraint
Source. 1913, 82:4, 5. 1915, 107:1; 159:1
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.