In all cases where the state treasurer is required by law to apportion the moneys in the highway users tax fund to the various cities and incorporated towns within the state, if the number of vehicles registered in any of the cities or incorporated towns is not available before the state treasurer makes the apportionment provided by law, the state treasurer may estimate the amount to be paid to any such city or incorporated town, and may pay to such city or incorporated town a sum not to exceed seventy-five percent of the amount estimated to be due to such city or incorporated town, and shall notify the clerk of the city or incorporated town that the amount paid is an estimate because registration data is not available.
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