N.H. Rev. Stat. § 31:145
Notwithstanding RSA 31:144, the local legislative body upon establishing a utility district may vote to establish a separate and distinct fund to be known as the district utility fund to serve as a collective operating fund for the district, or to administer funds common to the district that are not directly attributable to water or wastewater services. Such fund shall be allowed to accumulate from year to year, shall not be commingled with town or city tax revenues, and shall not be deemed part of the municipality's general fund accumulated surplus. Such fund shall function as a collective water and sewer fund and shall be authorized to be managed in the same ways as water or sewer funds are used under RSA 31:144.
RSA 31:145
2013, 214 : 1 , eff. Sept. 8, 2013.