reglab/housing_qa huggingface dataset:
NH Rev Stat § 282-A:73 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:73 - Credit for Other Funds Received.

    282-A:73 Credit for Other Funds Received. –||I. The state and all other employers who have reimbursed the unemployment compensation fund for benefits paid shall be given a credit against future billing, or, in whole or in part, shall be given a refund at the discretion of the commissioner in an amount equal to the amount of such benefits which are repaid to the unemployment compensation fund from any other source.||II. The provisions of RSA 282-A:74, RSA 282-A:75 and RSA 282-A:76 shall not apply to any employer electing reimbursement under RSA 282-A:69, II, RSA 282-A:70, RSA 282-A:71, or RSA 282-A:72.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(A)(4). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1979, 348:5. 1981, 408:3. 1987, 243:7, eff. July 17, 1987.|
NH Rev Stat § 282-A:74 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:74 - Separate Accounts; Chargeable Account.

    282-A:74 Separate Accounts;  Chargeable Account. –||I. The commissioner shall maintain a separate account for each employer and shall credit his account with all contributions timely paid by him or on his behalf; but nothing in this chapter shall be construed to grant any employer or any individual in his service prior claims or rights to the amounts paid by him into the fund, either on his own behalf or on behalf of such individuals.||II. Benefits paid to an eligible individual shall be charged against the account of the claimant's most recent employer, including 1/2 of such benefits as are paid to an individual under RSA 282-A:30, except whenever benefits are paid and a chargeable employer under this paragraph has not been established following a determination that an individual previously disqualified under RSA 282-A:32, but now eligible due to having earned wages in employment as required by RSA 282-A:32, I, the fund shall be chargeable.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(1). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3; 416:10. 1985, 340:7. 2006, 130:8, eff. Jan. 1, 2007.|
NH Rev Stat § 282-A:75 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:75 - Fund Chargeable.

    282-A:75 Fund Chargeable. –||In assigning the charges for benefits to the account of the most recent employer under this subdivision, no benefits shall be charged to the account of an individual employer but shall be charged by the commissioner against the fund where:||I. Benefits are paid and are not chargeable against any employer's account in accordance with the provisions of RSA 282-A:42 and RSA 282-A:44-52;||II. Benefits are paid to a claimant as provided in RSA 282-A:165, II;||III. Benefits are paid to an individual by reason of RSA 282-A:31, III; or||IV. Benefits are paid to an individual by reason of RSA 282-A:32, I(a)(2), (3), (4), (5), or (6).|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(2). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3. 1985, 340:13, II. 1998, 71:2. 2009, 219:2, eff. Sept. 13, 2009; 219:3, eff. Jan. 1, 2010. 2010, 45:1, eff. May 18, 2010. 2012, 212:6, eff. Oct. 1, 2012.|
NH Rev Stat § 282-A:76 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:76 - Overpayments Chargeable to Fund.

    282-A:76 Overpayments Chargeable to Fund. –||The account of the most recent employer shall immediately be relieved of charges where benefits are determined to be overpayments as a result of the application of any provision of this chapter, and such benefits shall be charged against the fund, unless the overpayment was caused by error of the employer; in such case, benefits shall be charged to the fund in an amount equal to the benefits that have been repaid from any source to the unemployment compensation fund.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(3). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3. 1987, 243:8, eff. July 17, 1987.|
NH Rev Stat § 282-A:77 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:77 - Monthly Notification.

    282-A:77 Monthly Notification. –||At least once each month the commissioner shall notify all employers of benefits charged during the preceding month to their separate accounts by means of a duplicate or copy of each such claimant's benefit checks or in any manner determined by the commissioner.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(5). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3. 1996, 50:2, eff. June 23, 1996.|
NH Rev Stat § 282-A:78 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:78 - More Than One Employer Simultaneously.

    282-A:78 More Than One Employer Simultaneously. –||The commissioner shall prescribe the manner in which benefits shall be charged against the accounts of several employers for whom an individual performed employment at the same time. "Performed employment" for purposes of this section shall include the receipt of wages or earnings found to apply to such time period pursuant to RSA 282-A:14, III(a).|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(C)(6). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3. 2006, 130:9, eff. Jan. 1, 2007.|
NH Rev Stat § 282-A:79 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:79 - Merit Rating.

    282-A:79 Merit Rating. –||The commissioner shall classify employers for each calendar year in accordance with their actual experience in the payment of contributions on their own behalf and with respect to benefits charged against their accounts, with a view to fixing such contribution rates as will reflect such experience, such rate to become effective with the fiscal year beginning July 1, 1951, and on each succeeding fiscal year beginning on July 1 thereafter.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(1). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|
NH Rev Stat § 282-A:80 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:80 - Definitions.

    282-A:80 Definitions. –||I. "Annual payroll" shall be the total amount of taxable wages under this chapter paid for employment during a calendar year.||II. "Average annual payroll" shall be the average of the employer's actually existing annual payrolls for the 3 immediately preceding consecutive calendar years prior to January 1 of the year in which the computation applies.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(2). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981; 416:11, eff. Aug. 22, 1981.|
NH Rev Stat § 282-A:81 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:81 - Newly Covered Employers.

    282-A:81 Newly Covered Employers. –||No employer shall be entitled to a rate of less than 2.7 percent unless and until as of January 1 of the year in which such rate becomes applicable there has been one calendar year immediately preceding the computation date throughout which such separate account was chargeable with benefits, except as provided in RSA 282-A:82.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(3). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1977, 424:2. 1981, 408:3. 1985, 340:8, eff. Aug. 13, 1985.|
NH Rev Stat § 282-A:82 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:82 - Minimum Rate.

    282-A:82 Minimum Rate. –||I. There shall be subtracted in any calendar quarter from every employer's contribution rate .5 percent whenever the unemployment compensation fund equals or exceeds $250,000,000 throughout the next preceding calendar quarter.||II. There shall be subtracted in any calendar quarter from every employer's contribution rate one percent whenever the unemployment compensation fund equals or exceeds $350,000,000 throughout the next preceding calendar quarter.||III. There shall be subtracted in any calendar quarter from every employer's contribution rate 1.5 percent whenever the unemployment compensation fund equals or exceeds $400,000,000 throughout the next preceding calendar quarter.||IV. The minimum contribution rate under this section shall not be less than .10 percent.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(4). 1955, 7:3; 141:12-14; 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1977, 424:3. 1981, 408:3. 1985, 340:9. 1991, 311:8. 1992, 289:44, 64, I. 1998, 117:3. 2006, 308:2, 9. 2008, 275:1, 2. 2009, 321:5, eff. Jan. 1, 2010. 2021, 91:131, eff. July 1, 2021.|
NH Rev Stat § 282-A:82-a (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:82-a - Inverse Minimum Rate.

    282-A:82-a Inverse Minimum Rate. –||For each employer assigned a rate under RSA 282-A:87, II or II-a:||I. There shall be added in any calendar quarter to every such employer's contribution rate 1.5 percent whenever the unemployment compensation fund fails to equal or exceed $250,000,000 throughout the next preceding calendar quarter.||II. There shall be added in any calendar quarter to every such employer's contribution rate one percent whenever the unemployment compensation fund fails to equal or exceed $350,000,000 throughout the next preceding calendar quarter.||III. There shall be added in any calendar quarter to every such employer's contribution rate .5 percent whenever the unemployment compensation fund fails to equal or exceed $400,000,000 throughout the next preceding calendar quarter.|||Source. 2009, 321:6, eff. Jan. 1, 2010. 2021, 91:132, eff. July 1, 2021.|
NH Rev Stat § 282-A:83 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:83 - Business Suspended.

    282-A:83 Business Suspended. –||The time the operation of a business of an employer was suspended because of the employer's service in the armed forces during World War II, or because of the employer's service in the armed forces of the United States or any of its allies or of the United Nations after July 1, 1950, shall be considered as if the business had been actively and continuously operating during such period.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(5). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|
NH Rev Stat § 282-A:84 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:84 - Repealed by 2021, 91:133, I, eff. July 1, 2021.

    282-A:84 Repealed by 2021, 91:133, I, eff. July 1, 2021. –|
NH Rev Stat § 282-A:84-a (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:84-a - Repealed by 2021, 91:133, II, eff. July 1, 2021.

    282-A:84-a Repealed by 2021, 91:133, II, eff. July 1, 2021. –|
NH Rev Stat § 282-A:85 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:85 - Standard Rate and Qualification for Reduced Merit Rate.

    282-A:85 Standard Rate and Qualification for Reduced Merit Rate. –||I. The standard contribution rate as required by the Federal Unemployment Tax Act shall be 5.4 percent.||II. No employer shall be entitled to a reduced merit rate under RSA 282-A:87, I for any fiscal year unless, as of April 30 preceding said fiscal year, the employer has properly and duly submitted reports and contributions required and previously due under the provisions of this chapter.||III. No employer assigned an earned rate under RSA 282-A:87, II or II-a shall be assigned a rate less than the maximum in that paragraph for any fiscal year effective with the fiscal year beginning July 1, 1995, unless as of April 30 preceding said fiscal year the employer has properly and duly submitted reports and contributions previously due under this chapter.|||Source. 1937. 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(7). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1977, 424:5. 1981, 408:3. 1985, 340:10. 1991, 311:9. 1995, 249:4. 2009, 321:11, eff. Jan. 1, 2010.|
NH Rev Stat § 282-A:86 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:86 - Computation Date.

    282-A:86 Computation Date. –||I. The computation date shall be January 31. The total for all past years of all benefits charged as of the computation date against an employer's separate account shall be subtracted from the total of all contributions paid on an employer's own behalf and credited as of the computation date to the employer's separate account for all past years. Delinquent contributions received after January 31, 1997 shall be credited to the employer's separate account on the next computation or recomputation date.||II. If contributions so credited exceed benefits so charged, the excess shall be computed as a percent of the employer's average annual payroll, which percent shall determine the contribution rate as provided in RSA 282-A:87, I.||III. Commencing with the computation date of January 31, 2010, if benefits so charged exceed contributions so credited, and benefits so charged have exceeded contributions so credited for 3 or fewer consecutive computation dates including the computation date of January 31, 2010, the excess shall be computed as a percent of the employer's average annual payroll, which percent shall determine the contribution rate as provided in RSA 282-A:87, II.||IV. Commencing with the computation date of January 31, 2010, if benefits so charged exceed contributions so credited, and benefits so charged have exceeded contributions so credited for 4 or more consecutive computation dates including the computation date of January 31, 2010, the excess shall be computed as a percent of the employer's average annual payroll, which percent shall determine the contribution rate as provided in RSA 282-A:87, II-a.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(8). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1977, 424:6. 1981, 408:3. 1997, 211:2. 2009, 321:9, eff. Jan. 1, 2010.|
NH Rev Stat § 282-A:88 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:88 - Election.

    282-A:88 Election. –||Notwithstanding any other provision of this chapter, an employer whose contribution rate is determined to be 3.5 percent or more may, on or before a computation date, elect to have his contribution rate thereafter computed on each computation date solely on the then most recent 5 calendar years' experience. Such election by an employer shall be irrevocable. Provided, that in the event of such election, no rate shall be assigned lower than 2.7 percent at any time thereafter.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(11). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|
NH Rev Stat § 282-A:89 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:89 - Recomputation.

    282-A:89 Recomputation. –||Except as otherwise provided in this subdivision, whenever through inadvertence, mistake or any other means erroneous charges or credits are found to have been made to an employer's account, the same shall be readjusted as of the date of discovery. Such readjustment shall not affect any computation or rate assigned prior to the date of discovery, but there shall be an immediate recomputation, in accordance with the applicable provisions of this subdivision, of such employer's account with notice to the employer of the result thereof. If such recomputation results in a contribution rate either higher or lower than that rate in effect on the date of discovery, such new rate shall become effective and applicable to taxable wages as of the first day of the quarter next succeeding the quarter in which the discovery is made.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(14). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|
NH Rev Stat § 282-A:90 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:90 - Ineligible for Rate Reduction.

    282-A:90 Ineligible for Rate Reduction. –||No employer assigned a rate under RSA 282-A:87, II or II-a, shall be entitled to any such rate reductions occasioned by fund balances as are provided in RSA 282-A:79-89.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(D)(15). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3. 2009, 321:12, eff. Jan. 1, 2010.|
NH Rev Stat § 282-A:91 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:91 - Successorship; Total Acquisition.

    282-A:91 Successorship;  Total Acquisition. –||An employing unit which acquires substantially all of the New Hampshire assets of any employer with the intent to continue said employer's organization, trade or business, excepting, in any such case, any assets retained by such employer incident to the liquidation of his obligations (whether or not such acquiring employing unit was an employing unit within the meaning of this chapter prior to such acquisition), shall within 30 days notify the commissioner thereof and shall assume, for the purpose of liability, the position of such employer with respect to such employer's separate account and contribution liability as if no change with respect to such separate account and liability had occurred and with the same effect for such purpose as if the operations of such employer had at all times been carried on by such employing unit. Such separate account shall be transferred by the commissioner to such employing unit and, as of the date of such acquisition, shall become the separate account or part of the separate account, as the case may be, of such employing unit. The benefits thereafter chargeable to such employer on account of employment prior to the date of such acquisition shall be charged to the former employer's separate account until the fact of successorship is determined by the commissioner and thereafter shall be charged to the account of the acquiring employing unit.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(E)(1). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|
NH Rev Stat § 282-A:92 (2021)
2021 New Hampshire Revised Statutes|Title XXIII - Labor|Title 282-A - Unemployment Compensation|Section 282-A:92 - Contribution Rate.

    282-A:92 Contribution Rate. –||No rate of less than 2.7 percent shall be permitted an employing unit succeeding to the experience of another employing unit pursuant to RSA 282-A:91-93 for any period subsequent to such succession except in accordance with rules adopted by the commissioner, which rules shall be consistent with federal requirements for additional credit allowance in section 3303 of the Internal Revenue Code of 1954 and consistent with the provisions of this chapter; except that such rules may establish a computation date for any such period different from the computation date generally prescribed by this chapter.|||Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(E)(2). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.|