CHAPTER 261 CERTIFICATES OF TITLE AND REGISTRATION OF VEHICLES
General Registration
Section 261:72
261:72 Affidavit Required. –
No official or other person shall issue a permit to register a vehicle, or registration for a vehicle, or a license to drive a vehicle, without first requiring the applicant or his agent to show a tax collector's receipt for the payment of any resident taxes for which the applicant is liable for the preceding or current year unless said official or person has in his possession records indicating such taxes have been paid, or without first requiring the applicant to make an affidavit under the penalties of perjury that all resident taxes for which he is liable for the preceding or current year have been paid.