State Codes and Statutes
Statutes > Georgia > Title-48 > Chapter-7a > 48-7a-2O.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.
