N.H. Rev. Stat. § 318-B:17-a
No person other than the pharmacy board, its officers, agents, and inspectors shall destroy any out-dated, deteriorated, excessive or otherwise unwanted or confiscated controlled drugs which are in the possession of a practitioner, veterinarian, pharmacy, peace officer, nursing home, manufacturer, wholesaler, clinic, laboratory, or hospital. No payment shall be made to any person or institution for any drug surrendered for destruction. A record shall be maintained which indicates the name, strength, and quantity of all drugs destroyed; the place and manner of destruction; the date and time destroyed; the name of the practitioner or institution surrendering the drugs; and the signature and title of the person witnessing destruction. Such records shall conform to any federal requirements and shall be open to inspection by all federal or state officers charged with the enforcement of federal or state controlled drug laws. This section shall not apply to residual amounts in hypodermic syringes and needles. Notwithstanding any language in this section to the contrary, controlled drugs collected in a long-term care facility, nursing home, or assisted living facility for destruction pursuant to a pharmaceutical drug take-back program authorized by RSA 318-E, shall be disposed of in accordance with the disposal requirements for controlled drugs set forth under RSA 318-E and any applicable federal or state laws or regulations.
RSA 318-B:17-a
1977, 547:17. 1983, 292:14, eff. Aug. 17, 1983. 2017, 117 : 4 , eff. June 16, 2017.