N.H. Rev. Stat. Ann. § 228:50

Whenever the commissioner is of the opinion that the cost of repairs to a highway, structure or facility should be reimbursed, in whole or in part, by a person, company or corporation, he may, in the first instance, charge the cost of the repairs to the special account established in RSA 228:49, II and render an invoice to the responsible party. Following a final settlement of the commissioner's claim for reimbursement, the balance of the expenses in the special account, if any, shall be charged to the department's appropriate operating accounts.