N.H. Rev. Stat. § 227-H:23
All sums so apportioned to unincorporated towns and unorganized places shall be expended for the benefit of public schools in the counties in which such places are located, in such manner as the appropriate county legislative delegation shall prescribe giving due consideration to the expenditure of a portion of such sum as part payment towards the costs of the education of any children residing in such unincorporated towns and unorganized places. Such payment shall be made by the department of education, within 90 days after receipt, directly to financially and politically independent school districts. If there are no students residing within the unincorporated towns and unorganized places in a county, the funds shall be disbursed to the school districts within the same county as the unincorporated towns and unorganized places in a manner as the appropriate county legislative delegation shall prescribe.
RSA 227-H:23
1995, 299:1. 1999, 200:3, eff. Sept. 4, 1999.