Section 26.01.03.500 - OFF-HIGHWAY LAW ENFORCEMENT FUND DISTRIBUTION FORMULA01.Formula. As set forth in Section 7126, Idaho Code, the Department distributes the funds in the off-highway vehicle law enforcement fund based on the following formula: a. Total federal acres with reference to the Payments in Lieu of Taxes (PILT) number for each eligible county minus large tracts of land not open to off-highway vehicle use. The result is the total off-highway vehicle opportunity on federal public land for that county.b. Calculate the percentage of the total off-highway vehicle opportunity on federal public land for each eligible county as compared to the entire state.c. Multiply this percentage by zero point six (0.6) to get sixty percent (60%) of the value.d. Calculate the percentage of off-highway vehicle certificate of number designations for each eligible county as compared to the entire state.e. Multiply this percentage by zero point four (0.4) to get forty percent (40%) of the value.f. Add the sixty percent (60%) value from the total off-highway vehicle opportunity on federal public land to the forty percent (40%) value of the off-highway vehicle certificates of number. This total will be the percentage of the off-highway vehicle law enforcement funds for which the individual county is eligible.Idaho Admin. Code r. 26.01.03.500