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N.H. Rev. Stat. Ann. § 282-A:100

Termination; Death, Etc

Source. 1937, 178:1

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.

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.