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#93:  Spoliation During Construction

NH Construction Law

Parties to a lawsuit, or who reasonably should anticipate future litigation, have a duty not to destroy evidence crucial to their opponents’ claims or defenses. Fortunately, the duty to preserve relevant evidence may be satisfied by affording the adverse party an adequate opportunity to inspect it prior to destruction.

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#76:  Indemnity and the Statute of Repose

NH Construction Law

In this respect it is unlike the statute of limitations, RSA 508:4 , whose three-year clock does not start ticking until the claim “accrues” -- which may be more than three years after the breach of duty occurs if the breach and resulting injury were neither discovered nor reasonably discoverable until later.

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#67:  Paying Your Subcontractor's Employees

NH Construction Law

Like many states, New Hampshire law requires that if a subcontractor doesn’t pay wages to its employees, the general contractor must pay them. An insurance certificate showing that the sub has workers comp coverage should always be a prerequisite to allowing the sub to proceed. RSA 275:46. § 5.5(a)(6).)

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State by State Incentives Guide

Buisness Facilities Contributed Content

The exceptions are for financial institutions, financial institution groups, and insurance companies that have a maximum business privilege tax of $3,000,000. This credit can also be claimed against the insurance premium tax, the oil and gas production and property taxes, the fisheries business and landing taxes, and the mining license tax.

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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

The credit is valued at up to $9,000 over a 3-year period per each new employee and offers a 5-year carry forward provision for any unused tax credits. The program is capped at 10,000 new jobs being claimed each year by all participants; whereas a taxpayer is limited to a maximum of 400 new jobs per year. persons.

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