Ga. Code § 48-7A-2

Current through 2023-2024 Legislative Session Chapter 365
Section 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.

OCGA § 48-7A-2