N.H. Rev. Stat. Ann. § 466:5

All moneys arising from the licensing of dogs and cats, if the municipality licenses cats, remaining in the treasury of any town or city at the end of the town or city fiscal year, which is not due to holders of orders given for loss of or damages to domestic animals by dogs, or which has not been paid to the department of agriculture, markets, and food under RSA 466:9 or the state treasurer under RSA 466:4, I(c) shall be for the use of the town or city.