N.H. Code Admin. R. He-W 656.02
Funds from an individual development account used for unqualified purposes, pursuant to 42 USC 604(h), shall be treated as:
Source. (See Revision Note #1 at Chapter Heading He-W 600) #5171, eff 6-26-91, EXPIRED: 6-26-97 New. #7603, eff 12-1-01; ss by #9604, eff 12-1-09; ss by #12481, eff 2-21-18