Alabama Statutes
§ 40-18-360 — Definitions
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 15 Private Intrastate Adoption or Adoption of a Qualified Foster Child
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 ap
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Legislative History
(Act 2014-413, p. 1517, §1; Act 2018-549, §1; Act 2022-299, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion