“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. History. Code 1981, § 48-7A-2, enacted by Ga. L. 1991, p. 87, § 1; Ga. L. 1992, p. 6, § 48.