N.H. Rev. Stat. Ann. § 195-H:3
The commission shall adopt rules relative to:
II. Maintaining the tuition savings program in compliance with Internal Revenue Service standards for qualified state tuition programs.
III to VII. [Repealed.]
Source. 1997, 304:2. 1998, 150:2. 1999, 328:3. 2007, 196:7, II, eff. Aug. 17, 2007.