228:11 Highway Surplus Account. –
I. At the close of each fiscal year, the following shall be transferred to the highway surplus account:
(a) All revenues in excess of budget estimates which are derived from registration fees, drivers' licenses, gasoline road tolls or any other special charges or taxes with respect to the operation of motor vehicles or the sale or consumption of motor vehicle fuels, including any balance of funds received from motor vehicle road tolls not otherwise required for the payment of interest and principal on any bonds or notes previously issued or issued at some future time.
(b) All revenues from the highway garage and other sources which are in excess of budget estimates, but not including any revenues from motor vehicle fines.
(c) All unencumbered balances of all appropriation accounts in the department of transportation, except those for construction and reconstruction of highways.
II. No moneys shall be expended from the highway surplus account, except as provided in RSA 228:12.