Section 48-7A-2. "Dependent" defined  


Latest version.
  •    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.