reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:64 - Jurisdiction.

282-A:64 Jurisdiction. –
I. The appellate board shall hear appeals from decisions of the appeal tribunal or final decisions of the commissioner under RSA 282-A:95. An appeal must be filed with the appellate board or, if filed by mail, postmarked within 14 calendar days of the date of mailing of:
(a) The commissioner's decision on a request for reopening or the final decision of the commissioner; or
(b) The appeal tribunal's decision on an appeal which had been remanded by the appellate board, in which case a request for reopening is not required.
II. The appellate board may allow a late appeal, if, in its opinion, good cause exists.
III. The review by the appellate board shall be confined to the record. No evidence shall be received. The appellate board shall provide all parties and the commissioner with a tape recording of the appeal tribunal; however, the appellate board chair may require a transcription of the first level hearing. In such case a copy shall be provided to all parties. The commissioner shall provide the appellate board with a copy of all other department records relating to the claim.
IV. The appellate board may decline to review any appeal which presents no substantial question within the appellate board's jurisdiction as set forth in RSA 282-A:65.
Source.
1937, 178:1. 1939, 138:13. 1941, 103:21-23. RL 218:5. 1945, 138:11, 12. 1947, 59:14, 15. 1949, 185:7-10; 290:2. 1951, 36:2; 140:8; 142:7, 8. 1953, 209:4. RSA 282:5(F)(3). 1955, 71:1; 141:10, 11. 1957, 118:6. 1961, 88:10-16. 1965, 208:6, 7; 373:2. 1969, 460:8-10. 1971, 156:23; 539:16-19. 1973, 119:1; 589:5, 6. 1981, 408:3; 576:7. 1983, 197:3. 1987, 409:9. 1991, 311:7. 2000, 116:3, eff. July 7, 2000.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:65 - Reversal, Modification or Affirmation.

282-A:65 Reversal, Modification or Affirmation. –
The appellate board shall not substitute its judgment for that of the commissioner or appeal tribunal as to the weight of the evidence on questions of fact, or as to the prudence or desirability of the determination. The appellate board shall reverse or modify the decision or remand the case for further proceedings only if the substantial rights of the appellant had been prejudiced because the findings, inferences, conclusions, or the decision is:
I. In violation of constitutional or statutory provisions; or
II. In excess of the statutory authority of the department of employment security; or
III. Affected by reversible error of law; or
IV. Affected by fraud; or
V. Affected by the absence of newly discovered evidence, which was not available to the affected party upon reasonable search at the time of the first level hearing, in which case the appeal shall be remanded to the appeal tribunal.
Otherwise, the appellate board shall affirm the order.
Source.
1937, 178:1. 1939, 138:13. 1941, 103:21-23. RL 218:5. 1945, 138:11, 12. 1947, 59:14, 15. 1949, 185:7-10; 290:2. 1951, 36:2; 140:8; 142:7, 8. 1953, 209:4. RSA 282:5(F)(3). 1955, 71:1; 141:10, 11. 1957, 118:6. 1961, 88:10-16. 1965, 208:6, 7; 373:2. 1969, 460:8-10. 1971, 156:23; 539:16-19. 1973, 119:1; 589:5, 6. 1981, 408:3. 1987, 409:10, eff. July 1, 1987.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:66 - Quorum, Sessions, Exclusivity.

282-A:66 Quorum, Sessions, Exclusivity. –
I. The appellate board, while in session, shall consist of 3 members designated by the chair. No 2 members shall be from the same category of representation. In addition, for appeals of final decisions of the commissioner under RSA 282-A:95, the members shall consist of the chair or vice-chair, one business management representative, and one labor representative. Any party aggrieved by a decision of the appeal tribunal may appeal. The parties to such appeal shall be the claimant, all interested parties as defined in this chapter, and the commissioner. The appellate board shall adopt rules of procedure pursuant to RSA 541-A. It shall not require written briefs. The appellate board shall:
(a) Render a written decision within 15 business days of the hearing; or
(b) Adopt the decision of the appeal tribunal.
II. The appellate board shall sit in Concord, or any other area designated by the chair, and shall hold sessions at least monthly for the purpose of hearing arguments, making orders, rendering decisions and filing opinions.
III. The appellate procedures provided by this chapter shall be exclusive.
Source.
1937, 178:1. 1939, 138:13. 1941, 103:21-23. RL 218:5. 1945, 138:11, 12. 1947, 59:14, 15. 1949, 185:7-10; 290:2. 1951, 36:2; 140:8; 142:7, 8. 1953, 209:4. RSA 282:5(F)(4), (5), (6). 1955, 71:1; 141:10, 11. 1957, 118:6. 1961, 88:10-16. 1965, 208:6, 7; 373:2. 1969, 460:8-10. 1971, 156:23; 539:16-19. 1973, 119:1; 589:5, 6. 1981, 408:3; 576:7. 1983, 197:4. 1987, 409:11. 1988, 179:2. 2000, 116:4, eff. July 7, 2000.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:68 - Exclusivity.

282-A:68 Exclusivity. –
The judicial review provided by RSA 282-A:67 shall be exclusive of all other methods of judicial review of unemployment compensation decisions, including extraordinary writs, including the writ of certiorari. No unemployment compensation decision shall be questioned, invalidated, vacated, set aside, suspended, or otherwise impeached by any court or other tribunal except in accordance with the provisions of this section and RSA 282-A:67.
Source.
1937, 178:1. 1939, 138:13. 1941, 103:21-23. RL 218:5. 1945, 138:11, 12. 1947, 59:14, 15. 1949, 185:7-10; 290:2. 1951, 36:2; 140:8; 142:7, 8. 1953, 209:4. RSA 282:5(G)(5). 1955, 71:1; 141:10, 11. 1957, 118:6. 1961, 88:10-16. 1965, 208:6, 7; 373:2. 1969, 460:8-10. 1971, 156:23; 539:16-19. 1973, 119:1; 589:5, 6. 1981, 408:3, eff. Oct. 1, 1981; 576:7, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:70 - Payment of Contributions by State.

282-A:70 Payment of Contributions by State. –
The liability of this state including the state university system for benefits paid shall be as follows:
I. In lieu of contributions required of other employers subject to this chapter, the state shall pay into the unemployment compensation fund an amount equivalent to the amount of benefits, including extended benefits, paid to claimants who during the applicable period were paid wages by this state. If a claimant during such base period was employed by this state and by other employers subject to the provisions of this chapter, the amount to be paid into the unemployment compensation fund by this state with respect to such claimant shall be prorated pursuant to RSA 282-A:72.
II. The amount of payments required under this subdivision to be made into the fund shall be ascertained by the commissioner of the department of employment security as soon as practicable after the end of each calendar month and shall, except as provided hereafter, be paid by the commissioner of administrative services from funds appropriated therefor; provided that, if said appropriation is not sufficient to make all such payments or no appropriation is made therefor, they shall, upon warrant by the governor, be paid from the general funds of the state, out of any money not otherwise appropriated. If a claimant to whom benefits were paid was paid wages by the state during the base period from a special administrative fund provided for by law, into which moneys, in addition to, or other than from the state treasury, are placed, the payment into the unemployment compensation fund shall be made from such special administrative fund in the regular manner provided for disbursing such money.
III. The payment by the state into the unemployment compensation fund shall be made at such times and in such manner as the commissioner of the department of employment security, with the approval of the commissioner of administrative services, may determine and prescribe.
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)(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. 1979, 328:5. 1981, 408:3. 1985, 399:3, I. 2006, 130:5, eff. Jan. 1, 2007.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:71 - Payment of Contributions by County, City, Town or Other Political Subdivisions of This State.

282-A:71 Payment of Contributions by County, City, Town or Other Political Subdivisions of This State. –
I. A county, city, town or other political subdivision which becomes an employer under this act shall pay into the unemployment compensation fund an amount equivalent to the amount of benefits paid to claimants who during the applicable base period were paid wages by such county, city, town or other political subdivision. If a claimant during such base period was employed by both such county, city, town or other political subdivision and other employers subject to the provisions of this chapter, the amount to be paid into the fund by such county, city, town or other political subdivision with respect to such claimant shall be prorated pursuant to RSA 282-A:72. The amount of payments required under this subdivision to be made into the fund shall be ascertained by the commissioner of the department of employment security as soon as practicable after the end of each calendar month. The payments by such county, city, town or other political subdivision into the fund shall be made at such times and in such manner as the commissioner of the department of employment security may determine and prescribe. A county, city, town or other political subdivision shall maintain a record of the social security account numbers of its employees.
II. In lieu of paragraph I, such county, city, town or other political subdivision may elect to change its status to pay contributions as provided for other employers. Such change in status shall be for not less than 3 years and shall be made by August 21, 1979, or before January 1 of the applicable year. Thereafter, the political subdivision may elect to change its status no later than January 1, for any year, but such new change in status shall be irrevocable for 3 calendar years.
III. Sums appropriated by a county, city, town or other political subdivision to meet the obligations imposed by this chapter shall not be transferred or used for any other purpose, and such sums or the unused balance of such sums shall lapse at the end of each fiscal year.
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)(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. 1979, 328:6. 1981, 408:3. 1989, 267:8. 1993, 104:2. 2006, 130:6, eff. Jan. 1, 2007.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:72 - Proration of Reimburser Charges.

282-A:72 Proration of Reimburser Charges. –
If the base period wages of an individual include wages from one or more reimbursing employers and one or more additional employers, reimburser or taxpayer, benefits paid to such individual shall be charged to any such reimbursing employer in the same proportion as the wages from such reimbursing employers bears to the total amount of all wages in the individual's base period. Any benefits not charged to a reimbursing employer shall be charged to the most recent employer or as otherwise required by RSA 282-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(A)(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. 1989, 267:9. 2006, 130:7, eff. Jan. 1, 2007.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:93 - Acquisition of Segregable Unit.

282-A:93 Acquisition of Segregable Unit. –
I. Whenever any employing unit, whether or not an employing unit at the time, in any manner succeeds to, or has succeeded to, or acquires, or has acquired, a segregable portion of an employer's organization, trade, or business, and all of the assets of that employer devoted to that segregable portion, with the intent to continue the organization, the trade and the business of that segregable portion, it may assume for all purposes the position of such employer with respect to such employer's separate account and contribution liability to the extent such separate account and contribution liability is assignable to such segregable unit.
II. If such succeeding employing unit is at the time of acquisition an employer, it shall continue to pay contributions at the rate assigned to it until the end of the then current tax year.
III. If such succeeding employing unit is not at the time of acquisition an employer, it shall pay contributions at the rate assigned to the transferring employer until the end of the then current tax year.
IV. No transfer of a portion of any employer's separate account shall be made under RSA 282-A:91-93 except upon application of the succeeding employing unit and waiver by the transferring employer of all its rights and interest in such segregable portion of its separate account. Application in writing together with the notarized waiver shall be filed with the commissioner within 30 days from the date on which the acquisition occurs.
V. For the purpose of RSA 282-A:91-93, "segregable unit" shall mean a separately maintained, housed and conducted establishment whose activities have been physically detached from the other plants, factories or premises of the employer and for which the employer has maintained separate books of account including payrolls. A unit shall be considered segregable only for the periods during which such separation of location and books of account are maintained.
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)(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, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:94 - Employer Liability Determination.

282-A:94 Employer Liability Determination. –
The commissioner of the department of employment security or his authorized representative shall make an initial determination on all questions relating to the liability of employing units or employers or both, including the amount of contributions, the rate at which contributions shall be paid and successorship. A copy of the initial determination shall be sent by certified mail, return receipt requested, or first class mail, whichever the commissioner determines to be most appropriate, to the last address, according to the records of the department, of each employing unit or employer affected thereby.
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(F)(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. 2006, 130:11, eff. July 1, 2006.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:95 - Appeal.

282-A:95 Appeal. –
The affected employing unit or employer or both may appeal in writing to the commissioner from the initial determination. No appeal shall be entertained by the commissioner unless received in his office or, if filed by mail, postmarked within 14 calendar days from the date on which the initial determination is mailed. If an appeal is not so filed, the initial determination shall, with the expiration of said period, become final and conclusive in all respects and for all purposes; provided that, if the commissioner finds sufficient grounds to justify or excuse delay, he may extend the time for filing the appeal.
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(F)(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, 340:12. 1991, 311:10, eff. June 30, 1991.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:96 - Formal Hearing.

282-A:96 Formal Hearing. –
I. A formal hearing on each such appeal shall be conducted according to the rules adopted by the commissioner, whether or not such rules conform to common law or statutory rules of evidence and other technical rules of procedure; and a complete record of such hearings shall be made and kept by the commissioner except that such record may be destroyed as provided in RSA 282-A:107-135. The record shall include the evidence, the commissioner's findings of fact and decision. A copy of the decision of the commissioner shall be sent by certified mail, return receipt requested, to the last address according to the records of the department, of each employing unit or employer affected thereby.
II. An employer or employing unit who is aggrieved by the decision of the commissioner may, within 20 days of the date of mailing of the commissioner's decision request that the commissioner reconsider the decision or that the commissioner order a new hearing specifying in the request the grounds therefor. Notice of the commissioner's decision on such request shall be sent as provided in paragraph I.
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(F)(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. 1989, 267:10. 2000, 116:5, eff. July 7, 2000.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:97 - Appeal to Appellate Board.

282-A:97 Appeal to Appellate Board. –
The commissioner's decision on said appeal shall be final and conclusive as to the liability of the employing unit or employer or both unless an appeal therefrom is filed in accordance with the provisions of RSA 282-A:64.
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(F)(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. 1981, 408:3; 576:8. 2000, 116:6, eff. July 7, 2000.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:98 - Sole Remedy.

282-A:98 Sole Remedy. –
The procedures set forth above shall be exclusive for the determination of all questions relating to the liability of employing units or employers or both except matters determined under RSA 282-A:42-68. No questions relating to the liability of employing units or employers or both which have been determined prior to June 19, 1961, shall be reviewed hereunder.
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(F)(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.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:99 - Initial Coverage; Continuation.

282-A:99 Initial Coverage;  Continuation. –
Any employing unit which is or becomes an employer subject to the provisions of this chapter within any calendar year shall be subject to the provisions of this chapter as of January 1 and for the whole of such calendar year except as provided in RSA 282-A:102, and shall remain an employer subject to the provisions of this chapter until coverage is terminated as provided in RSA 282-A:101, 102.
Source.
1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(A). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:100 - Termination; Death, Etc.

282-A:100 Termination;  Death, Etc. –
The commissioner may terminate an employer and permanently remove his separate account as of the time an employer has died, ceased business or removed from the state.
Source.
1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(B)(1). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:101 - Termination; Failure to Comply.

282-A:101 Termination;  Failure to Comply. –
Except as otherwise provided in this subdivision, where the commissioner, after such investigation as he deems necessary, finds that an employer during the then last completed calendar year did not satisfy the conditions of becoming an employer as set forth in this chapter, he shall terminate such employer and permanently remove such employer's separate account as of the first day of January of the calendar year succeeding the year above described.
Source.
1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(B)(2). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:102 - Elective Coverage.

282-A:102 Elective Coverage. –
I. An employing unit not otherwise subject to this chapter which files with the commissioner of the department of employment security its written election to become an employer subject hereto for not less than 2 calendar years shall, with the written approval of such election by the commissioner, become an employer subject hereto to the same extent as all other employers, as of the date stated in such approval. Such an employing unit shall cease to be subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if, at least 30 days prior to such first day of January, it has filed with the commissioner of the department of employment security a written notice to that effect, or the commissioner, on his own motion, has given notice of such termination of such coverage.
II. Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the commissioner of the department of employment security a written election that all such services performed by individuals in its employ in any or all of its places of business shall be deemed to constitute employment for all the purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the commissioner, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if, at least 30 days prior to such first day of January, such employing unit has filed with the commissioner a written notice to that effect, or the commissioner, on his own motion, has given notice of such termination of such coverage.
Source.
1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(C). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.
2023 New Hampshire Revised Statutes › Title XXIII - Labor › Chapter 282-A - Unemployment Compensation › Section 282-A:103 - Establishment and Control.

282-A:103 Establishment and Control. –
There is hereby created the unemployment compensation fund to be administered by the commissioner of the department of employment security, subject to audit by the commissioner of administrative services without liability on the part of the state beyond the amounts paid into and earned by the fund. This fund shall consist of all contributions collected under this chapter, all interest earned upon any moneys in the fund, any properties or securities acquired through use of moneys or securities belonging to the fund and all earnings of such properties or securities, and all other moneys received for the fund from any other source. All moneys in the fund shall be mingled and undivided.
Source.
1937, 178:1. 1939, 138:18. 1941, 103:31. RL 218:8. 1947, 59:18. 1949, 185:12. RSA 282:8(A). 1965, 57:1, 2. 1985, 399:3, I, eff. July 1, 1985.