Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-360 - Definitions

Section 40-18-360 - Definitions.

As used in this article, the following terms shall have the following meanings:

(1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.

(2) PRIVATE ADOPTION. An adoption through a private agency in which the adoptive parent(s) reside in Alabama.

(3) QUALIFIED FOSTER CHILD. Any individual who:

a. is in the permanent legal custody of the Alabama Department of Human Resources; and/or

b. is placed in a licensed or approved foster home by the Alabama Department of Human Resources for the purpose of adoption pursuant to an approved case plan.

(Act 2014-413, p. 1517, §1; Act 2018-549, §1.)

Last modified: May 3, 2021