RSA 260:65-a: Uncollectible Accounts.

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.