CHAPTER 454-B UNIFORM FEDERAL LIEN REGISTRATION ACT
Section 454-B:2
454-B:2 Place of Filing. –
I. Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens including without limitation releases, subordinations, refiled notices, and discharges shall be filed in accordance with this chapter.
II. Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens, including without limitation, releases, subordinations, refiled notices and discharges, shall be filed in the registry of deeds of the county in which the real property subject to the liens is situated. The register of deeds shall receive, record, and index the same in accordance with RSA 478.
III. Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States, certificates, and notices affecting the liens shall be filed in the office of the secretary of state. In addition, certificates and notices affecting federal liens previously filed in a city or town clerk's office shall be filed in the office of the secretary of state.