N.H. Rev. Stat. § 161-C:26
Any support debt due the department from a responsible parent which the commissioner deems uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted as an asset; provided, that at any time after 6 years from the date a support debt was incurred, the commissioner may charge off as uncollectible any support debt upon which the commissioner finds there is no available, practical, or lawful means by which said debt may be collected; provided further that no proceedings or action under the provisions of this chapter may be begun after expiration of said 6-year period to institute collection of a support debt. Nothing herein shall be construed to render invalid or nonactionable a support lien filed prior to the expiration of said 6-year period or an assignment of earnings or order to withhold and deliver executed prior to the expiration of said 6-year period.
RSA 161-C:26
1977, 589:1. 1995, 310:175, 183, eff. Nov. 1, 1995.