Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-7A-2: “Dependent” defined.

Where this section sits in the code

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 2026-09-17T19:34:57Z. Source file · JSON