N.H. Rev. Stat. § 363-A:3
It shall be the duty of the department of energy to calculate the amount to be assessed against each such public utility and each other entity subject to assessment in accordance with RSA 363-A:1 and RSA 363-A:2. At the beginning of each fiscal year, the department of energy shall estimate the total expenses for the fiscal year, and then, based on such estimate, shall calculate the amount to be assessed quarterly on September 15, November 15, February 15, and April 15 of that fiscal year. For entities with assessments less than $10,000, the department may bill those entities the entire amount on September 15 of that fiscal year. The department of energy shall then make a list showing the amount assessed September 15, November 15, February 15, and April 15 of that fiscal year to each of the several public utilities and other entities assessed under the provisions hereof, and, together with a statement of the full name and mailing address of each such public utility and other assessed entity, shall certify the same. After the close of each fiscal year, the department of energy shall ascertain the actual total expenses in accordance with RSA 363-A:1 and RSA 363-A:2, and then shall adjust the assessment for the first or only payment of the new fiscal year for each such public utility or other assessed entity for any underpayment or overpayment by each such public utility or other assessed entity for the prior fiscal year.
RSA 363-A:3
1955, 203:1, par. 3. 1971, 557:62. 1995, 29:1. 1997, 208:14, eff. July 1, 1997. 2014, 136 : 3 , eff. July 1, 2014. 2021, 91 : 244 , eff. July 1, 2021.