N.H. Rev. Stat. Ann. § 356-B:44

The common profits shall be applied to the payment of common expenses, and rights in any surplus remaining shall accrue to the condominium units in proportion to the number of votes in the unit owners' association appertaining to each such unit. Any such surplus shall be distributed accordingly to the unit owners, except to such extent as the condominium instruments may require the same to be added to reserves maintained pursuant to those instruments.