If a vacancy in the office of tax collector occurs before the incumbent thereof has completed the collection of the taxes committed to him, or if the collector is removed from office pursuant to RSA 41:40, the deputy tax collector provided for in RSA 41:38 shall discharge the duties of the tax collector until the selectmen fill the position of tax collector within 30 days.
§ N.H. Rev. Stat. § 669:67Tax Collector.
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