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RSA 47:1-b · Special Revenue Funds
47:1-b Special Revenue Funds. – 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. Source. 1989, 279:2, eff. July 28, 1989.
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Source. 1989, 279:2, eff. July 28, 1989.
Source history
- 1989, 279:2, eff. July 28, 1989
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2026 HB1359
amend
payment of dues under this section for membership in any municipal association shall be subject to the requirements of RSA 31:8-b. 2 New Section; Powers of City Councils. Amend RSA 47 by inserting after section 12-a the following new section: 47:12-b Funds Related to Membership in Any Municipal Association. Any appropriation or expenditure of public funds for membership in any municipal associatio
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2026 HB595
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rcement of ordinances. II. The revenues collected shall be deposited in a flood resilience investment fund established by the municipality under the provisions of RSA 31:95-c or RSA 47:1-b. Such flood resilience investment fund shall be structured in such a way that other sources of public and private funding intended to address risks from flooding in the flood resilience district may be deposited into it
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2026 HB595-FN
add
rcement of ordinances. II. The revenues collected shall be deposited in a flood resilience investment fund established by the municipality under the provisions of RSA 31:95-c or RSA 47:1-b. Such flood resilience investment fund shall be structured in such a way that other sources of public and private funding intended to address risks from flooding in the flood resilience district may be deposited into it