2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 18 - INCOME TAXES.
Article 15 - Private Intrastate Adoption or Adoption of a Qualified Foster Child.
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) PRIVATE INTRASTATE ADOPTION. An adoption through a private agency in which the birth mother, the baby, and 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.
(Act 2014-413, p. 1517, §1.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
