§ 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.