N.H. Rev. Stat. Ann. § 149-M:18

A town which collects an additional fee under RSA 261:153, V shall create a town reclamation trust fund to receive the town share of such fee, to be used to pay the fees for the collection and disposal of the town's motor vehicle waste and to pay for the recycling and reclamation of other types of solid waste. For the purposes of this section, "motor vehicle waste" means used residential motor oil, residential motor vehicle batteries, and tires from residential motorized vehicles. "Residential", for the purposes of this paragraph, means any motor vehicle registered in a municipality which collects the fee assessed under RSA 261:153, V.