GA Code § 48-7A-2 - “dependent” Defined.

Section 48-7A-2 - “dependent” Defined.
Section 48-7A-1 - [reserved] Legislative Findings and Purposes.Section 48-7A-3 - Eligibility, Amount, and Claims for Low-income Tax Credit.

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.

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