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GEORGIA STATUTES AND CODES
§ 48-7A-2 - "Dependent" defined
O.C.G.A. 48-7A-2 (2010)
48-7A-2. "Dependent" defined
As used in this chapter, the term "dependent" means:
(1) The taxpayer;
(2) The spouse of the taxpayer; and
(3) A natural or legally adopted child of the taxpayer.
48-7A-2. "Dependent" defined
As used in this chapter, the term "dependent" means:
(1) The taxpayer;
(2) The spouse of the taxpayer; and
(3) A natural or legally adopted child of the taxpayer.
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