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.