New Hampshire Code § 6-A:13

Cost of Debt Issuance; Application of Premium
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The state treasurer may incur bond issuance costs which may be offset with any bond premiums, if applicable, for bonds sold under this chapter as determined by the state treasurer. Any remaining premium shall be included in the calculation of net proceeds of an issue or credited to the general fund as determined by the state treasurer pursuant to RSA 6-A:12. In order to provide funds to pay the cost of issuing bonds, the governor, upon request of the state treasurer, shall draw a warrant for such payments out of any money in the treasury not otherwise appropriated from each fund as appropriate.

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