FrankGoortani/open-us-law huggingface dataset:
N.H. Rev. Stat. § 21-J:38-a — NH Code / Title I / Chapter 21-J / Section 38-a
21-J:38-a Sham Transactions May Be Disallowed.
Status: in_force

I. The commissioner may disallow any sham transaction in ascertaining any taxpayer's tax liability. With respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or a series of transactions between the taxpayer and one or more members of the controlled group was not a sham transaction. For all other taxpayers, the commissioner shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions was a sham transaction. II. In administering any tax, the commissioner may apply the doctrines of economic reality, substance over form, and step transaction. III. If the commissioner disallows a sham transaction under paragraph I, the applicable limitation period for assessing the tax, together with applicable penalties, charges, and interest, shall be extended for a period equal to the applicable limitation period. Nothing in this paragraph shall be construed as extending an applicable limitation period for claiming any refund of a tax. IV. The commissioner may adopt rules under RSA 541-A that are necessary to administer this section, including rules establishing criteria for identifying sham transactions. V. In this section: (a) "Controlled group" means 2 or more person related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. (b) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits. (c) "Tax" includes any tax administered by the commissioner. (d) "Taxpayer" includes any person or entity subject to a tax.
N.H. Rev. Stat. § 21-G:28-a — NH Code / Title I / Chapter 21-G / Section 28-a
21-G:28-a Filing Officer; Appointment; Duties and Responsibilities.
Status: in_force

I. The secretary of state shall designate an individual to serve as the state filing officer, who shall be responsible for the administration of this subdivision. II. The filing officer shall: (a) Review the administrative requirements of this subdivision and the submission of forms pursuant to RSA 15-A and RSA 15-B. (b) Respond to any inquiries from candidates for public office and executive branch officials on the administrative requirements of this subdivision and the submission of forms pursuant to RSA 15-A and RSA 15-B. (c) As soon as practicable after the RSA 15-A filing deadline, forward a list of those individuals who have not filed a RSA 15-A form or whose forms are incomplete to the legislative ethics committee, or the executive branch ethics committee, or the attorney general, as may be appropriate. (d) Not be authorized to render legal advice. III. Each appointing authority under RSA 15-A:3 shall provide the secretary of state with the name and address and appointment date of any person appointed by him or her to any board, commission, committee, or board of directors after the effective date of this section. IV. The secretary of state: (a) Shall maintain a list, as reasonably as practicable, of public officials required to submit forms pursuant to RSA 15-A; and (b) May enter into memoranda of understandings with other state agencies or branches of government to facilitate requirements of this subdivision. V. Any state agency, commission, or committee authorized by statute to issue opinions interpreting a state ethics law shall submit a copy of any written decision or opinion to the state filing officer and to the secretary of state. Such written decisions or opinions may be redacted prior to submission in order to protect confidential or nonpublic information.
N.H. Rev. Stat. § 383-E:11-1103 — NH Code / Title XXXV / Chapter 383-E / Section 11-1103
383-E:11-1103 Rules.
Status: in_force

The commissioner may adopt rules governing the terms and conditions of conversions under this Article.
N.H. Rev. Stat. § 263:17 — NH Code / Title XXI / Chapter 263 / Section 17
263:17 Special Requirements for Minors.
Status: in_force

No person under the age of 18 years shall be issued a driver's license unless the person's father, mother, or guardian, or, in the event there is no parent or guardian, another responsible adult, gives written permission for the issuance of such license, insurance coverage is presented at the time of application or the person under 18 is emancipated by marriage.
N.H. Rev. Stat. § 420-A:17-g — NH Code / Title XXXVII / Chapter 420-A / Section 17-g
420-A:17-g Coverage for Children's Early Intervention Services.
Status: in_force

Every health service corporation and every other similar corporation licensed under the laws of another state that issues or renews any policy of group accident or health insurance providing benefits for medical, rehabilitation, or hospital expenses, which provides coverage for outpatient services shall provide to each group, or to the portion of each group comprised of certificate holders of such insurance who are residents of this state, coverage for expenses arising from the services of licensed and credentialed occupational therapists, physical therapists, speech-language pathologists, and clinical social workers working with children from birth to 36 months of age with an identified developmental disability and/or delay as specified in rules adopted pursuant to RSA 171-A:18, IV as long as the providing therapist receives a referral from the child's primary care provider if applicable. The benefits in this section shall not be subject to deductibles, copayments, or coinsurance; provided that the benefits included in this section may have a cap of $3,200 per child per year not to exceed $9,600 by the child's third birthday. For a health care contract that meets the definition of a "high deductible plan" set forth in 26 U.S.C. section 223(c)(2) or a catastrophic health plan, as defined under the Patient Protection and Affordable Care Act of 2009, a carrier shall be exempt from the deductible provisions of this section and may apply a deductible to children's early intervention therapy services until an enrollee's deductible has been satisfied for the year. Notwithstanding any provision of law or rule to the contrary, the coverage under this section shall apply to the medical assistance program, pursuant to RSA 161 and RSA 167.
N.H. Rev. Stat. § 326-B:45-a — NH Code / Title XXX / Chapter 326-B / Section 45-a
326-B:45-a Certain Contract Restrictions Upon Nurses Unenforceable.
Status: in_force

Any contract or agreement which creates or established the terms of a partnership, employment, or any other form of professional relationship with a nurse licensed by the board to practice in this state, which includes any restriction to the right of such nurse to also practice in any geographic area for any period of time after the termination of such partnership, employment, or professional relationship shall be void and unenforceable with respect to said restriction; provided however, that nothing herein shall render void or unenforceable the remaining provision of any such contract or agreement. The requirements of this section shall apply to new contracts or renewals of contracts entered into on or after the effective date of this section.
N.H. Rev. Stat. § 563-C:3 — NH Code / Title LVI / Chapter 563-C / Section 3
563-C:3 Registration in Beneficiary Form; Sole or Joint Tenancy Ownership.
Status: in_force

Only individuals whose registration of a security shows sole ownership by one individual or multiple ownership by 2 or more with right of survivorship, rather than as tenants in common, may obtain registration in beneficiary form. Multiple owners of a security registered in beneficiary form hold as joint tenants with right of survivorship, as tenants by the entireties, or as owners of community property held in survivorship form, and not as tenants in common.
N.H. Rev. Stat. § 479-B:6 — NH Code / Title XLVIII / Chapter 479-B / Section 6
479-B:6 Waiver of Rights Prohibited.
Status: in_force

I. A person may not induce or attempt to induce a homeowner to waive the homeowner's rights under this chapter. II. Any waiver by a homeowner of the provisions of this chapter is void and unenforceable as contrary to public policy.
N.H. Rev. Stat. § 4:40-d — NH Code / Title I / Chapter 4 / Section 40-d
4:40-d Payments.
Status: in_force

Any payment received by the state as determined by the governor and council under the provisions of RSA 4:40-a for sand or gravel taken from the bed of a great pond or of any navigable river shall be paid over to the state treasurer and shall be available for general revenue of the state.
N.H. Rev. Stat. § 318-B:48 — NH Code / Title XXX / Chapter 318-B / Section 48
318-B:48 Possession of Ephedrine and Pseudoephedrine; Sale.
Status: in_force

I. No person shall knowingly and unlawfully possess a drug product containing ephedrine, pseudoephedrine, or phenylpropanolamine with the intent to use the product as a precursor to manufacture methamphetamine or another controlled substance. II. A drug product containing ephedrine, pseudoephedrine, or phenylpropanolamine shall not be distributed at retail to the general public unless it is maintained in a locked display case or behind the counter out of the public's reach. III. (a) A retail establishment shall not knowingly complete a sale to a person if the drug product or combination of drug products purchased would surpass a total of more than 3.6 grams within a 24-hour period or 9 grams within a 30-day period of ephedrine base, pseudoephedrine base, or phenylpropanolamine base or their isomers. The "base" form means the fraction of ephedrine, pseudoephedrine, or phenylpropanolamine present within a formulation containing a salt form of those respective drugs. (b) This section shall not apply to drug products dispensed pursuant to a valid prescription.
N.H. Rev. Stat. § 178:19-g — NH Code / Title XIII / Chapter 178 / Section 19-g
178:19-g Tobacco Product Seizure.
Status: in_force

I. The commission with or without process may seize: (a) Tobacco products taxed under RSA 78 that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter or RSA 78; (b) Tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by RSA 78; (c) An automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products by a person intending to avoid payment of taxes imposed by RSA 78; and (d) Equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by RSA 78 found in the place where the tobacco products are found. II. An item seized under this section is forfeited to the state and remains in the custody of the commission for disposition as provided by this section. The seized item is not subject to replevin. III. The seizure, forfeiture, and sale of tobacco products or property under this section, with or without court action, is not a defense to criminal prosecution for an offense or from liability for a penalty under RSA 78 or this chapter.
N.H. Rev. Stat. § 359-B:4-a — NH Code / Title XXXI / Chapter 359-B / Section 4-a
359-B:4-a Election to be Excluded From Certain Lists.
Status: in_force

I. A consumer may elect to have information about such consumer excluded from any transaction not initiated by the consumer under RSA 359-B:4, II, including any list provided by a consumer reporting agency through pre-screening or direct solicitation transactions that are not initiated by the consumer, by notifying the consumer reporting agency by telephone or in writing. II. An election by a consumer under paragraph I of this section shall be effective with respect to a consumer reporting agency and any affiliate of the agency within 5 business days after the agency is notified. III. Each consumer reporting agency shall establish and maintain a notification system, including a toll-free telephone number, which permits any consumer, with appropriate identification and for whom the agency has a file, to notify the agency of the consumer's election under paragraph I. A consumer reporting agency that maintains consumer reports on a nationwide basis shall establish such a notification system on a nation-wide basis and may operate such a system jointly with any other consumer reporting agencies. Compliance with the requirements of this section by any consumer reporting agency shall constitute compliance by the agency's affiliates. IV. Any person who uses a consumer report in connection with any transaction not initiated by the consumer under RSA 359-B:4, II shall provide the consumer with a statement displayed in a conspicuous and readable format and type that offers a reasonable procedure for the removal of a consumer's name from marketing lists derived from consumer report information by calling an 800 number or writing to an address provided in said statement.
N.H. Rev. Stat. § 564-B:6-601 — NH Code / Title LVI / Chapter 564-B / Section 6-601
564-B:6-601 Capacity of Settlor of Revocable Trust.
Status: in_force

The capacity required to create, amend, revoke, or add property to a revocable trust, or to direct the actions of the trustee of a revocable trust, is the same as that required to make a will.
N.H. Rev. Stat. § 161-F:6 — NH Code / Title XII / Chapter 161-F / Section 6
161-F:6 Administration of State Plan.
Status: in_force

The department shall be the sole and final agency designated as the single state agency for administering or supervising the administration of the New Hampshire state plan for implementing the Older Americans Act of 1965 , including final decisions as to disposition of Title III project grant funds. The department shall have authority to submit or revise the New Hampshire state plan and shall be the sole state agency responsible for administering the program described in the state plan and shall collect and publish supporting statistics by county on the functional needs of and the services available to the New Hampshire elderly.
N.H. Rev. Stat. § 408:25 — NH Code / Title XXXVII / Chapter 408 / Section 25
408:25 Managing Business of Separate Account.
Status: in_force

To the extent the insurance company deems it necessary to comply with any applicable federal or state laws, the insurance company, with respect to a separate account, including, without limitation, any separate account that is a management investment company or a unit investment trust, may provide for persons, having an interest therein appropriate, voting and other rights and special procedures for the conduct of the business of the account, including, without limitation, special rights and procedures relating to investment policy, investment advisory services, selection of independent public accountants, and the selection of a committee, the members of which need not be otherwise affiliated with the company, to manage the business of the account.
N.H. Rev. Stat. § 79-A:11 — NH Code / Title V / Chapter 79-A / Section 11
79-A:11 Appeal to Superior Court.
Status: in_force

If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-A:5, II may, within 6 months after notice of denial or classification, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-A:9.
N.H. Rev. Stat. § 530:9 — NH Code / Title LIV / Chapter 530 / Section 9
530:9 Petition to Court by Property Owner.
Status: in_force

In case a levy is begun upon the property of an inhabitant or nonresident, other than one of the selectmen or of the school board or commissioners, the superior court, upon application of the person whose property is so levied upon, or upon the application of any other property owner in the town or district, shall issue a writ of mandamus ordering the selectmen to assess and collect a tax sufficient to pay the amount of the execution and costs.
N.H. Rev. Stat. § 430:43 — NH Code / Title XL / Chapter 430 / Section 43
430:43 Inspections; Authority to Enter Premises.
Status: in_force

Notwithstanding any other provisions of this subdivision, the division, or its duly authorized agents has the authority to enter upon any public or private premises at reasonable times for the purpose of determining compliance with this subdivision, rules adopted by the board pursuant to this subdivision or any certificate of registration or permit issued by the division, to: I. Inspect the property when necessary before issuing a certificate of registration or permit for the application of a pesticide on the property and to observe the surrounding areas; II. Inspect aircraft and ground equipment used or to be used for the application of pesticides; III. Inspect crops, animals, or other property actually or reported to be exposed to pesticides; IV. Inspect any area or building where the division has reason to believe pesticides are stored or disposed of; V. Inspect and copy any records, information, invoices, or other pertinent documents related to pesticide storage, use and distribution; VI. Inspect and obtain samples including: (a) Samples from containers, vehicles or equipment which the division has reason to believe contain pesticides; (b) Samples of soil, water and other substances which the division has reason to believe were exposed to pesticides; (c) Samples in conjunction with management plans to protect groundwater from pesticide contamination, including soil, surface waters, monitoring wells, and other wells; VII. Inspect any area or building where pesticides are being or have been distributed, sold, offered for sale or used; VIII. Issue orders and seize pesticides as authorized in RSA 430:42.
N.H. Rev. Stat. § 282-A:183 — NH Code / Title XXIII / Chapter 282-A / Section 183
282-A:183 Expenditure for Job Training Program.
Status: in_force

The department of employment security shall use no more than 10 percent, or $600,000, of any moneys received from the training fund established in RSA 282-A:182, whichever is less, to administer the job training program in this subdivision, including support for the sector partnership initiative.
N.H. Rev. Stat. § 402-F:9 — NH Code / Title XXXVII / Chapter 402-F / Section 9
402-F:9 Examination Authority.
Status: in_force

I. A reinsurance intermediary shall be subject to examination by the commissioner. The commissioner shall have access to all books, bank accounts and records of the reinsurance intermediary in a form usable to the commissioner. II. An RM may be examined as if it were the reinsurer.
N.H. Rev. Stat. § 225-A:1 — NH Code / Title XIX / Chapter 225-A / Section 1
225-A:1 Declaration of Policy.
Status: in_force

The state of New Hampshire finds that the sports of skiing, snowboarding, snow tubing, and snowshoeing are practiced by a large number of citizens of the state of New Hampshire, and also that skiing, snowboarding, snow tubing, and snowshoeing attract to the state of New Hampshire large numbers of nonresidents significantly contributing to the economy of New Hampshire. Therefore, it shall be the policy of the state of New Hampshire to protect its citizens and visitors from unnecessary mechanical hazards in the operation of ski tows, lifts, nordic ski jumps and passenger tramways, to ensure that proper design and construction are used, that board accepted safety devices and sufficient personnel are provided for, and that periodic inspections and adjustments are made which are deemed essential to the safe operation of ski tows, ski lifts, nordic ski jumps and passenger tramways. The primary responsibility for operation, construction, maintenance and inspection rests with the operators of such passenger tramway devices. The state, through its passenger tramway safety board, as hereinafter provided, shall register all ski lift devices and nordic ski jumps, establish reasonable standards of design and operational practices, and make such independent inspections as may be necessary in carrying out this policy. Further, it shall be the policy of the state of New Hampshire to define the primary areas of responsibility of skiers and other users of alpine (downhill) and nordic (cross country and nordic ski jumps) areas, recognizing that the sport of skiing and other ski area activities involve risks and hazards which must be assumed as a matter of law by those engaging in such activities, regardless of all safety measures taken by the ski area operators.
N.H. Rev. Stat. § 135-C:49 — NH Code / Title X / Chapter 135-C / Section 49
135-C:49 Discharge by Administrator.
Status: in_force

I. When a person has been involuntarily admitted to a receiving facility pursuant to RSA 135-C:34-54, or conditionally discharged pursuant to paragraph IV of this section, the clinical staff of the receiving facility where the person has most recently received treatment may recommend to the administrator of the facility an absolute discharge for the person if the clinical staff determines that the person does not require the acute level of treatment available at the receiving facility. II. The administrator, with the consent of the chief administrator of the state mental health services system or designee, shall have discretion to grant the absolute discharge based on the recommendation of the clinical staff; provided, that the examination upon which the recommendation was made was conducted within 3 days of the absolute discharge order. III. The administrator shall, in writing, immediately notify the court entering the original order of commitment that the person has been given an absolute discharge prior to the expiration of the order of the commitment. Upon receipt of the notice, the court shall make the notice part of the person's file and shall enter the discharge and the date of discharge upon the docket. IV. The administrator, or designee, of the facility may grant a person, whose condition is not considered appropriate for absolute discharge under paragraph I of this section, a conditional discharge.
N.H. Rev. Stat. § 404-D:3 — NH Code / Title XXXVII / Chapter 404-D / Section 3
404-D:3 Scope.
Status: in_force

I. This chapter shall apply to direct life insurance policies, health insurance policies, annuity contracts, and contracts supplemental to life and health insurance policies and annuity contracts issued by persons authorized to transact insurance in this state at any time. The term health insurance is intended to include "accident and health" insurance, "sickness and accident" insurance, and "disability" insurance. II. This chapter shall not apply to: (a) Any such policies or contracts, or any part of such policies or contracts, under which the risk is borne by the policyholder. (b) Any such policy or contract or part thereof assumed by the impaired insurer under a contract of reinsurance, other than reinsurance for which assumption certificates have been issued. (c) Any such policy or contract issued by assessment mutuals, fraternals, health maintenance organizations and nonprofit hospital and medical service plans.
N.H. Rev. Stat. § 126:27 — NH Code / Title X / Chapter 126 / Section 27
126:27 Rulemaking.
Status: in_force

The commissioner of health and human services shall adopt rules, pursuant to RSA 541-A, relative to: I. The types of data which each facility shall be required to file under RSA 126:25. II. The form in which data shall be filed under RSA 126:25. III. The times at which data shall be filed under RSA 126:25. IV. User fees which shall be assessed persons requesting data under RSA 126:28, 126:30, and 141-B:9. V. Confidentiality of data collected and disclosed under this subdivision subject to the provisions of RSA 126:28. VI. Procedures and written requirements for obtaining, using, and protecting data provided by the department of health and human services under RSA 126:28.