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Alabama Code Title 40. Revenue and Taxation § 40-18-361

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A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final.

Cite this article: - Alabama Code Title 40. Revenue and Taxation § 40-18-361 - last updated January 01, 2019 |

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