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Section 45-49-248 - Disposition of Funds from Oil and Gas Severance Tax — Alabama Law | CourtGPT
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  6. Article 24 - Taxation/
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  8. Section 45-49-248 - Disposition of Funds from Oil and Gas Severance Tax
Alabama Legal Code

Section 45-49-248 - Disposition of Funds from Oil and Gas Severance Tax

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(a) The County Commission of Mobile County shall distribute and pay all funds received by Mobile County under subsection (a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax on the production of oil and gas from offshore, as follows:(1) Thirty-five percent to the County Commission of Mobile County to be used for county purposes.(2) Thirty percent to the Mobile County Indigent Care Board which shall be used for the medical care and treatment of medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40, Part 2, Article 17, of this chapter.(3) Thirty-five percent to the Mobile County Board of Education which shall be placed in a special account by the board for the purpose of capital outlay projects within the Mobile County School System.(b) The County Commission of Mobile County shall distribute and pay in 12 monthly installments all funds received by Mobile County under Section 40-20-8, and which are not otherwise provided for under subsection (a), as follows:(1) Forty-two percent to the County Commission of Mobile County to be used

s received by Mobile County under Section 40-20-8, and which are not otherwise provided for under subsection (a), as follows:(1) Forty-two percent to the County Commission of Mobile County to be used for county purposes.(2) Forty-two percent to the Mobile County Indigent Care Board which shall be used for the medical care and treatment of medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40, Part 2, Article 17, of this chapter.(3) Eight percent to the Mobile County Board of Health to be used for public health purposes within Mobile County.(4) Eight percent to the Mobile County Board of Education to be used for public school purposes within Mobile County.(Act 85-686, p. 1100, §§1, 2.)

Source: https://alison.legislature.state.al.us/code-of-alabama?section=45-49-248· Version 2026