Since 2003 the New Hampshire Department of Revenue Administration (“NH DRA”) has been fully authorized by statute to aggressively apply and collect the real estate transfer tax upon a transfer of any interest in a limited liability company that holds New Hampshire Real Estate. Whether a business owner is a developer of real estate or merely the owner of the condominium unit in which the business operates, the tax is an additional expense that has to be considered in any sale or transfer of a New Hampshire real estate asset. This includes transfers merely to facilitate financing.