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, §1.)