Alabama Code Title 40. Revenue and Taxation § 40-18-360
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Search Code of Alabama
Search by Keyword or Citation
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
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?