(1) The amount withheld from the counties’ November monthly distribution as specified in section 12(3) shall be returned to the county road commission of each county for snow removal purposes, including the purchase and maintenance of equipment for snow removal and shall be distributed among the counties on the basis of each respective county’s average percentage share of the total amount returned annually to all counties in the state in each of the 14 calendar years before 1987.

    (2) Before November 30 of each year, the state transportation department shall certify to the department of management and budget its determination of the amount to which each county is entitled from the distribution authorized by this section. Before December 15 of each year the department of management and budget shall cause to be paid to the county treasurer of each county entitled to money for snow removal purposes the amount to be returned to the county for snow removal purposes under this section and the amount returned shall be deposited to the credit of the county road fund.