Alabama § 45-30-243 - Disposition of Privilege Tax on Production.
Full text of Alabama Code of Alabama § 45-30-243 — Disposition of Privilege Tax on Production., with citation guidance and answers to common questions.
§ 45-30-243. Disposition of Privilege Tax on Production.
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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-30-243
What does Code of Alabama § 45-30-243 cover?
Section 45-30-243 ("Disposition of Privilege Tax on Production.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-30-243?
A common citation format is "Code of Alabama § 45-30-243" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-30-243 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.