CHAPTER 471-C CUSTODY AND ESCHEAT OF UNCLAIMED AND ABANDONED PROPERTY
Section 471-C:16
471-C:16 Gift Certificates and Store Credits. –
Notwithstanding any law to the contrary, gift certificates of $250 or less, and store credits that were issued for store merchandise credit, regardless of when issued, shall not be property presumed abandoned and shall not be subject to RSA 471-C or any other past or present law. All gift certificates and store credits remitted to the state prior to January 1, 2018, and gift certificates and store credits that are properly determined to be reportable in any compliance audits initiated prior to January 1, 2018 and subsequently remitted, shall remain in the custody of the state unless and until returned to the owner. This section shall not apply to season passes or coupons that are nonrefundable and nonredeemable.