One Click Case Law for § 48-7a-2
O.C.G.A. § 48-7a-1 <-- --> O.C.G.A. §48-7a-3

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 7A - TAX CREDITS
§ 48-7A-2 - "Dependent" defined

O.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.