“Dependent” defined

O.C.G.A. § 44-13-1.1, under IN GENERAL.

O.C.G.A. § 44-13-1.1

As used in this article, the term “dependent” means a person whom the debtor may claim as a dependent for income tax purposes pursuant to Code Section 48-7-26. History. Code 1981, § 44-13-1.1, enacted by Ga. L. 1986, p. 10, § 44.