Any employing unit which is or becomes an employer subject to the provisions of this chapter within any calendar year shall be subject to the provisions of this chapter as of January 1 and for the whole of such calendar year except as provided in N.H. Rev. Stat. § 282-A:102, and shall remain an employer subject to the provisions of this chapter until coverage is terminated as provided in N.H. Rev. Stat. § 282-A:101, 102.