New Hampshire Code § 228:26

Borrowing Authorized
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If the moneys in the highway fund are not sufficient to provide the funds authorized by RSA 228:25, the treasurer is authorized to borrow on the state's credit at the lowest rate of interest obtainable, such sums as may be necessary to provide said funds; provided, that at no time shall the indebtedness of the state pursuant to this section exceed $1,000,000; and provided further, that such indebtedness shall be repaid from revenues within 3 years.

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