GroundRules
O.C.G.A. § 48-7A-2: “Dependent” defined.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 7A Tax Credits
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.
Collected 2026-09-17T19:00:02Z. Source file · JSON
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