N.H. Rev. Stat. § 6-C:1

In this chapter, "net tax supported debt" of the state means the principal amount of any bonds, notes (excluding revenue anticipation or other temporary notes payable no later than one year from their dates), loans, leases in excess of 5 years or other evidence of indebtedness, excluding refinanced debt, which has been authorized but not yet repaid or otherwise cancelled, for whatever period or purpose incurred, for which debt service payments are either: I. Made directly by the state from taxes and other unrestricted general fund revenues, unless, and then only to the extent that, specific revenues are segregated or pledged for such debt service payments; or II. Guaranteed by the state, unless, and then only to the extent that: (a) Specific revenues are segregated or pledged for such debt service payments; or (b) The guaranteed indebtedness is either a general obligation of a municipal corporation, for the payment of which property taxes may be levied, or is otherwise self-supporting.