New Hampshire Code § 422:27

Seaplanes in Operation on Public Waters
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I. All seaplanes shall be considered boats while in operation on the waters of the state and shall be subject to the marine rules of navigation, except that they shall be exempt from all laws and rules concerning the operation of boats for the purpose of landing and taking off from such public waters. II. The operation of seaplanes shall be subject to any restrictions placed upon the use of public waters by rules adopted by the department of safety or the department of environmental services.

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