RSA 149-I:10 Sewer Funds.

I. The funds received from the collection of sewer rentals shall be kept as a separate and distinct fund to be known as the sewer fund. 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 may be expended only for the purposes specified in RSA 149-I:8, or for the previous expansion or replacement of sewage lines or sewage treatment facilities.
I-a. The funds received from the collection of sewer rate surcharge to customers outside of the municipal boundaries, as authorized pursuant to RSA 362:4, below the threshold for regulation by the public utilities commission, derived from inter-municipal agreements, by municipalitie