The commissioner may terminate an employer and permanently remove his separate account as of the time an employer has died, ceased business or removed from the state.
RSA 282-A:100
1937, 178:1. RL 218:7. 1945, 138:17, 18. 1953, 261:1. RSA 282:7(1)(B). 1957, 118:8. 1971, 156:30. 1981, 408:3, eff. Oct. 1, 1981.