N.H. Rev. Stat. § 47:1-b
Cities may, pursuant to RSA 47:1-c, vote to restrict revenues from a specific source to expenditures for specific purposes. Such revenues and expenditures shall be accounted for in a special revenue fund separate from the general fund. Any surplus in such fund shall not be deemed part of the general fund accumulated surplus nor shall any surplus be expended for any purpose or transferred to any appropriation until such time as the legislative body shall have voted to appropriate a specific amount from said fund for a specific purpose related to the purpose or source of the revenue. This section shall not be construed to prohibit the establishment of capital reserve funds pursuant to RSA 34 or city created trust funds pursuant to RSA 31:19-a. The provisions of this section shall be limited to those municipal activities funded primarily through user fees including, but not limited to, municipal airports and solid waste facilities.
RSA 47:1-b
1989, 279:2, eff. July 28, 1989.