Alabama Code Title 40. Revenue and Taxation § 40-18-360
Current as of December 30, 2022 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-18-360 - last updated December 30, 2022 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-18-360.html
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