N.H. Rev. Stat. § 21-J:24-a

I. The commissioner shall establish a revolving fund in order to provide training for and to publish and distribute training and educational materials to municipal officers and employees. II. The nonlapsing revolving fund, which shall not exceed $5,000 on June 30 of each year, shall be established in the municipal and property division, department of revenue administration. Any amounts in excess of $5,000 on June 30 of each year shall be deposited into the general fund as unrestricted revenue. III. [Repealed.] IV. The money in this fund shall be used for the purpose of: (a) Purchasing, producing, or printing technical information of a nonbinding nature for distribution by the municipal and property division in conjunction with training seminars for local officials, town counsels, and professional auditors. Charges made shall be only in the amount necessary to pay the cost of producing or printing the technical assistance documents of a nonbinding nature or to reimburse the municipal and property division for the cost of purchased material. (b) Providing training to municipal employees in the areas of assessment, taxation, and finance. A reasonable charge shall be established for such training. This charge shall be fixed to reflect the cost of payments to experts to provide the training, the cost of written training materials, rented facilities, and advertising, and other indirect associated costs. Such training shall be conducted in geographically dispersed locations. (c) Printing training materials for distribution. A reasonable charge shall be established for each copy of a training document. This charge shall only be the amount necessary to pay the cost of producing such document. V. Funds received from the sale of any materials shall be credited to the fund established in this section. The receipts from such charges shall be used for no other purpose than the subsequent purchase, production, or printing of technical assistance documents of a nonbinding nature by the municipal and property division of the department of revenue administration. VI. The following persons shall not be charged for printed materials which are paid for by the fund: legislative committees and legislators who request printed materials. VII. The department of revenue administration shall provide an accounting for the expenditures and reimbursements in the department's annual report each year.