NH Code of Administrative Rules — Department of Revenue Administration
Rev 3002.06
Party Liable for Recording
Surcharge . Pursuant to RSA 478:17-g,
II(a), the party liable for the recording surcharge shall be, in the case of a:
(a) Deed, the grantee;
(b) Mortgage, the grantor;
(c) Mortgage discharge, the person or
entity discharging the mortgage; and
(d) Plan, the primary owner shown on the plan.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Source: official text