N.H. Rev. Stat. § 109:5
In case any piece of municipally-owned fire-fighting apparatus or equipment is damaged or lost, or in the event that any expense is incurred in connection therewith in answering a call for assistance made by another municipality, by reason of a fire emergency in another municipality, such loss, damage or expense, together with the cost of any materials or supplies used in connection with meeting such call, shall be a charge against and shall be paid by such other municipality which issued the call for assistance. No claim for any such loss, damage, or expense shall be allowed unless, within 60 days after the loss, damage or expense is sustained or incurred, an itemized notice of such claim, authenticated under oath, is served, personally, or by registered mail return receipt requested, by the duly authorized representative of the fire department concerned, upon the principal executive officer of the municipality to which said fire assistance was rendered.
RSA 109:5
1949, 257:1, par. 5, eff. June 16, 1949.