Arkansas Code Title 27. Transportation § 27-72-309. State aid system--Allocation

(1) Fifty percent (50%) to be divided equally among the seventy-five (75) counties;

(2) Twenty-five percent (25%) to be divided in the proportion that the area of each county bears to the area of the state; and

(3) Twenty-five percent (25%) to be divided in the proportion that the rural population of each county bears to the rural population of the state as shown by the most recent federal decennial census.