N.H. Rev. Stat. Ann. § 395:21

Objections to any claim not rejected by the commissioner may be made by any person interested by filing a copy of such objections with the commissioner, who shall present the same to the court at the time of the next application for permission to declare a dividend. The court to which such application is made shall thereupon notify the claimant and determine the validity of the claim. No dividend thereon shall be paid by the commissioner until the claimant shall have established his claim by judgment of the court.