So a bit of curious research yields that in the absence of a specific state statute common law prevails. That is, if and whenever the "true owner" can be established you need to give it back.
NH does not apparently have a state statute.
For reference, the Vermont law can be read:
PFD's (Life Jackets)
2-3 Canoe/Kayak Trailer
Paddler's Truck Rack
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