RSA 524:12: Judgments for Failure to Pay Income Tax on Pensions.

All property in this state of a judgment debtor where the judgment is in favor of any state for failure to pay that state's income tax assessed on benefits received from a pension or other retirement plan, or with respect to income earned by an employee at the Portsmouth Naval Shipyard of Portsmouth, New Hampshire shall be exempt from attachment, garnishment of wages, trustee process, or forced sale under process of any court, and no such judgment or execution based thereon shall be a lien on such property.