New Hampshire Code § 228:68

Special Fund Established
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The state treasurer shall establish a non-lapsing special fund to be known as the special railroad fund. He shall deposit in said fund proceeds from the sale or lease of any rail properties and income derived by the commissioner as a result of action taken pursuant to the provisions of this subdivision, and any special gifts, grants other than grants or portions of grants which are appropriated for a specific purpose, or donations for the purpose of this subdivision.

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