N.H. Rev. Stat. § 72-A:10 : — TAXATIONA - BOAT FEE —A:10 - Refund TEXT PDF Once paid, no part of the boat fee shall be refunded. RSA 72-A:10 Amended by 2015, 243:1, eff. 1/1/2016. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff. Jan. 1, 1991. 2015, 243:1, eff. Jan. 1, 2016.