Alabama § 45-30-243 Disposition of Privilege Tax on Production

Alabama Statutes

§ 45-30-243 — Disposition of Privilege Tax on Production

Alabama § 45-30-243

JurisdictionAlabama

Title 45Local Laws

Ch. 30Franklin County

Art. 24Taxation

Part 4Tax, Oil and Gas Severance

This text of Alabama § 45-30-243 (Disposition of Privilege Tax on Production) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-30-243 (2026).

Text

The proceeds of the oil and gas severance tax provided by Sections 40-20-1 to 40-20-13, inclusive, which are distributed to the county General Fund of Franklin County, or to the general fund of any municipality therein shall be distributed only one time in a four-year period or at any time when the proceeds equal ten thousand dollars ($10,000) or more as follows:

(1)Fifty percent of the money shall be distributed to the Franklin County Commission and expended at the discretion of the county commission.

(2)Thirty percent of the money shall be distributed to the city and county boards of education on an average daily attendance basis using the State Department of Education’s percentage distribution ratio for dividing funds between the Franklin County and Russellville City school systems. (

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The proceeds of the oil and gas severance tax provided by Sections 40-20-1 to 40-20-13, inclusive, which are distributed to the county General Fund of Franklin County, or to the general fund of any municipality therein shall be distributed only one time in a four-year period or at any time when the proceeds equal ten thousand dollars ($10,000) or more as follows:
(1) Fifty percent of the money shall be distributed to the Franklin County Commission and expended at the discretion of the county commission.
(2) Thirty percent of the money shall be distributed to the city and county boards of education on an average daily attendance basis using the State Department of Education’s percentage distribution ratio for dividing funds between the Franklin County and Russellville City school systems.
(3) Five percent shall go to the county sheriff’s department for law enforcement purposes and for use in alcohol and drug abuse programs.
(4) Three percent shall be distributed by the county commission to the municipal and volunteer fire departments for fire protection purposes.
(5) Two percent shall be distributed by the county commission to the rescue squads and public libraries.
(6) Ten percent shall be used for additional construction and expansion of a countywide water system, this is the desire of the county legislative delegation to have a countywide water system.