RSA 260:63 Statutory Lien Powers.

I. Where any road toll or other fees or charges imposed under this subdivision or any fees or charges imposed under the fuel tax agreement authorized by RSA 260:65-b or any fees or charges imposed under the international registration plan authorized in RSA 260:73 are not paid and are due as prescribed by this subdivision or by RSA 260:65-b or authorized in RSA 260:73, the amount including interest, together with the costs that may accrue in addition thereto, shall become a lien in favor of the state of New Hampshire upon all property and rights to property, whether real or personal, including vehicles belonging to any person upon whom said tolls, fees, or charges are imposed, as follows:
(a) The lien shall arise at the time the tolls, fees, or charges are due pursuant to this