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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-360

Definitions

Official textalison.legislature.state.al.us

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 approved foster home by the Alabama Department of Human Resources for the purpose of adoption pursuant to an approved case plan.

Last amended: Act 2014-413, p. 1517, §1; Act 2018-549, §1; Act 2022-299, §1.

Source: view the official text

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In this chapter (40 sections)
  1. 40-18-292 · Legislative Findings
  2. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
  3. 40-18-294 · (Repealed by Act 2023-546, § 6, Effective December 31,…
  4. 40-18-310 · Definitions. (Amended by Act 2026-100)
  5. 40-18-311 · Income Tax Deduction; Contributions to Catastrophe Savings…
  6. 40-18-312 · Distributions from Catastrophe Savings Account; Additional…
  7. 40-18-313 · Promulgation of Rules
  8. 40-18-320 · Short Title
  9. 40-18-320.1 · Definitions
  10. 40-18-321 · Availability of Tax Credit
  11. 40-18-322 · Eligibility for Tax Credit
  12. 40-18-323 · Expenses Associated with a Start-Up Business
  13. 40-18-324 · Duties and Procedures
  14. 40-18-325 · (Repealed by Act 2023-546, § 7, Effective December 31,…
  15. 40-18-340 · Definitions
  16. 40-18-341 · Expense of Qualified Irrigation Equipment
  17. 40-18-342 · Tax Credit for Equipment and Conversion Costs
  18. 40-18-343 · Applicability of Environmental and Water Laws and…
  19. 40-18-344 · Rules and Regulations
  20. 40-18-345 · (Repealed by Act 2023-546, § 8, Effective December 31,…
  21. 40-18-360 · Definitions
  22. 40-18-361 · Tax Credit for Certain Adoptions
  23. 40-18-362 · Postsecondary Education Assistance
  24. 40-18-363 · Rulemaking Authority
  25. 40-18-370 · Short Title; Legislative Findings; Definitions
  26. 40-18-370.1 · Legislative Findings as to Enhancement of Alabama Jobs Act
  27. 40-18-371 · Requirements for Receipt of Incentives
  28. 40-18-372 · Qualifying Projects - Activities and Standards. (Amended by…
  29. 40-18-373 · Approved Companies
  30. 40-18-374 · Claiming of Incentives; Project Agreement; Amounts and…
  31. 40-18-375 · Jobs Credit Against Utility Taxes; Realization of Benefits;…
  32. 40-18-376 · Investment Credit; Realization Methods; Rulemaking Authority
  33. 40-18-376.1 · Projects in Targeted or Jumpstart Counties
  34. 40-18-376.2 · Additional Jobs Credit for Employment of Veterans
  35. 40-18-376.3 · Qualifying Projects by Technology Companies
  36. 40-18-376.4 · Qualifying Projects by Underrepresented Companies
  37. 40-18-377 · Project Agreements Forwarded to Department of Revenue;…
  38. 40-18-378 · Verification of Employment Numbers; Audits; Return of…
  39. 40-18-379 · Joint Legislative Advisory Committee on Economic Incentives
  40. 40-18-379.1 · Publication of Certain Information Regarding Economic…
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