When a child with a disability is placed by his or her parents in a private school because the parents believe the LEA has not provided FAPE, the provision of and reimbursement for education, including special education and related services, for children with disabilities enrolled by their parents in a private school shall be governed by 34 CFR 300.148.
N.H. Admin. Code § Ed 1112.02
(see Revision Note at chapter heading for Ed 1100) #9197, eff 6-28-08