New Hampshire Code § 282-A:170

Reimbursement
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Reimbursements paid from the fund pursuant to any reciprocal arrangements authorized by the provisions of this chapter shall be deemed to be benefits for the purposes of this chapter; except that no charge shall be made to an employer's account under RSA 282-A:69-98: I. In excess, for any week or weeks, of the benefits which would have been payable but for this section; or II. In excess of the maximum benefits payable under RSA 282-A:24-41; or III. When no benefits would have been payable to an individual, but for this subdivision, because of the lack of wages for insured work necessary to qualify for benefits. In the event that no charge is to be made to an employer's account such as hereinabove provided, such reimbursements shall be charged against the fund. The commissioner of the department of employment security is authorized to make to other state or federal agencies, and to receive from such other state or federal agencies, reimbursements from or to the fund in accordance with arrangements entered into pursuant to RSA 282-A:169.

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