New Hampshire § 260:65-a Uncollectible Accounts

New Hampshire Statutes

§ 260:65-a — Uncollectible Accounts

New Hampshire § 260:65-a

Title XXIMOTOR VEHICLES

Ch. 260ADMINISTRATION OF MOTOR VEHICLE LAWS

SubdivisionRoad Tolls

This text of New Hampshire § 260:65-a (Uncollectible Accounts) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 260:65-a (2026).

Text

The commissioner of administrative services, upon recommendation of the commissioner, may write off uncollectible accounts receivable of the road toll administration as bad debts and shall report to the state treasurer annually by September 1 all accounts which have been placed in this category. Whenever the road toll administration shall collect an account which has been previously written off as an account receivable, such collection shall be recorded in a manner to reflect its recovery and such appropriate accounting entries as the commissioner of administrative services may direct shall be made.

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The commissioner of administrative services, upon recommendation of the commissioner, may write off uncollectible accounts receivable of the road toll administration as bad debts and shall report to the state treasurer annually by September 1 all accounts which have been placed in this category. Whenever the road toll administration shall collect an account which has been previously written off as an account receivable, such collection shall be recorded in a manner to reflect its recovery and such appropriate accounting entries as the commissioner of administrative services may direct shall be made.