N.H. Rev. Stat. § 21-J:1-b

I. There is hereby established a nonlapsing revenue information management system account. The state treasurer shall credit the additional revenue from existing taxes collected by the department attributable to implementation of the department's revenue information management system (RIMS), as calculated by the commissioner of the department of revenue administration, to the revenue information management system account from which the treasurer shall pay principal and interest on bonds and notes issued to fund the RIMS project. If the revenue information management systems account revenue is not sufficient to cover the principal and interest on the bonds and notes to fund the RIMS project, the governor is authorized to draw a warrant from funds not otherwise appropriated. Said funds shall not be used for any other purpose. II. The revenue increase from existing taxes attributable to the RIMS collected by the department and deposited in the revenue information management system account shall be no greater than $4,000,000 each fiscal year beginning in the fiscal year ending June 30, 2020, and ending when deposits total $40,000,000. The commissioner shall report annually on the methodology used to determine the revenue increase to the capital project overview committee and house and senate ways and means committees. III. In addition to the amounts in paragraph II for the biennium ending June 30, 2019, the state treasurer shall deposit any excess general fund appropriation for debt service into the revenue information management system account for prepayment of bonds issued to finance RIMS once the bonds can be called. IV. Any moneys remaining in the account after the final payments have been made shall lapse to the general fund.