The director of revenue shall determine the difference between the amount of money the state treasurer, pursuant to sections 148.350 and 148.380, is required to credit to the county foreign insurance tax fund under the provisions of sections 376.960 to 376.989 and the amount of money the state treasurer, pursuant to sections 148.350 and 148.380, would be required to credit to the county foreign insurance tax fund if sections 376.960 to 376.989 were not law. If the director determines that sections 376.960 to 376.989 reduce the amount of money that will be credited to the county foreign insurance tax fund, then the director shall inform the state treasurer of such amount and, notwithstanding sections 148.350 and 148.380, the state treasurer shall reimburse the county foreign insurance tax fund in an amount equal to such difference by reducing by the same amount the portion that would otherwise be credited to the general revenue fund.