RSA 80:3 Notice to Director of Division of Motor Vehicles of Default in Payment.

Before any collector of taxes or deputy shall notify the director of the division of motor vehicles that the resident tax of any person is unpaid, the collector or deputy shall make a demand in person or in writing by registered mail, limited to delivery to addressee only, return receipt requested, from such delinquent taxpayer or the person who is liable therefor. If such person neglects or refuses to pay the tax within 14 days, the collector may certify under the penalties of perjury upon a form provided by the director of the division of motor vehicles, containing the name and address of the taxpayer or person liable for payment of the tax and such other information as the director may require, that to the best of the collector's knowledge and belief such tax is unpaid, that demand in