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Alabama Code Title 40. Revenue and Taxation § 40-18-360

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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: - Alabama Code Title 40. Revenue and Taxation § 40-18-360 - last updated December 30, 2022 |

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