{"data":{"id":"us-al/ala.-code-40-18-360","jurisdiction":"us-al","citation":"Ala. Code § 40-18-360","heading":"Definitions.","body":"As used in this article, the following terms shall have the following meanings:\n(1) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.\n(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.\n(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.\n(4) QUALIFIED FOSTER CHILD. Any individual who either:\na. Is in the permanent legal custody of the Alabama Department of Human Resources.\nb. 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.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 15 Private Intrastate Adoption or Adoption of a Qualified Foster Child."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-360","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"685a5efaa68d34a5879d7def9f8c1e1a28fe04449f3c4885b99ab479e88751c9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-345","next":"us-al/ala.-code-40-18-361"},"notice":"GroundRules: Original legal text. Not legal advice."}