N.H. Rev. Stat. Ann. § 282-A:100
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.
Source. 1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(B)(1). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.