RSA 78-B:9-a Procedure for Assessment or Refund of Tax.

I. Pursuant to the power granted under RSA 78-B:9, the commissioner may assess and collect additional tax, penalties, or interest imposed under this chapter or RSA 21-J, or refund any overpayment of tax paid under this chapter.
II. (a) Upon completion of the assessment and collection of additional tax, the commissioner shall issue to the register of deeds of the county in which the real estate is located notice of the additional tax collected. Such notice shall indicate the following:
(1) The names of the grantor and grantee.
(2) The book and page number of the deed to which the additional tax relates.
(3) The amount of the tax originally paid.
(4) The amount of the additional tax collected.
(5) The location of the property.
(b) Upon receipt