RSA 235:23 Apportionment.

All funds available to cities, towns and unincorporated places, pursuant to the provisions hereof, shall be allotted by the commissioner of transportation upon the following basis:
I. Apportionment A. In each fiscal year, the commissioner shall allocate an amount not less than 12 percent of the gross road toll revenue and motor vehicle fees collected in the preceding fiscal year to a local highway aid fund. This fund shall be distributed to each city, town, and unincorporated place on a formula in which 1/2 of the amount is based on the proportion which the mileage of regularly maintained class IV and class V highways in each municipality, as of January 1 of the previous year, bears to the total of such mileage in the state; and 1/2 of the amount is based on the proportion whi