Ala. Code § 45-52-161.07
The balance if any, of each TVA payment remaining after the allocations, distributions, and payments described in Sections 45-52-161.02, 45-52-161.03, 45-52-161.04, 45-52-161.05, and 45-52-161.06, respectively, shall be allocated among the participating local governments, as follows: The commission shall distribute and pay to each participating local government other than the county, an amount bearing the same proportion to the total amount to be so allocated pursuant to this section as the population of the participating local government bears to the total population of the county, all accordance with Section 45-52-161.10, and the commission shall retain for the use of the county the portion of the balance remaining after such distributions and payments to the other participating local governments.
Ala. Code § 45-52-161.07 (1975)