"Dependent" Defined

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Tax Credits
  5. "Dependent" Defined

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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.

(Code 1981, §48-7A-2, enacted by Ga. L. 1991, p. 87, § 1; Ga. L. 1992, p. 6, § 48.)


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