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N.H. Rev. Stat. Ann. § 282-A:76

Overpayments Chargeable to Fund

Source. 1937, 178:1. 1939, 138:14-17. 1941, 103:24-30

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.

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.