No motor vehicle shall be used to tow another upon the ways between 1/2 hour after sundown and 1/2 hour before sunrise unless the vehicle being towed shall display at least one lighted tail lamp or auxiliary rear light to the extreme left of the rear axle.
N.H. Rev. Stat. Ann. § 266:36
Lighting Required
Source
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.