Section 40-18-360


Published: 2015

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Section 40-18-360

Section 40-18-360Definitions.

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.)