Ala. Code § 40-18-360

Current through the 2024 Regular Session.

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) OUT-OF-STATE ADOPTION. An adoption through an out-of-state or foreign agency or government, through private individuals who are not residents of Alabama, or where the adoptee is otherwise not a resident of Alabama or citizen of the United States, in which the adoptive parent or parents reside in Alabama.

(3) PRIVATE ADOPTION. An adoption through a private agency, or through private individuals without an agency, in which the adoptive parent or parents reside in Alabama.

(4) QUALIFIED FOSTER CHILD. Any individual who either:

a. Is in the permanent legal custody of the Alabama Department of Human Resources.

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.

Ala. Code § 40-18-360 (1975)

Amended by Act 2022-299,§ 1, eff. 7/1/2022.

Amended by Act 2018-549,§ 1, eff. for all tax years beginning on or after 1/1/2019.

Added by Act 2014-413,§ 1, eff. 4/9/2014.