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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-7A-2 “Dependent” defined
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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.
O.C.G.A. § 48-7A-3 Eligibility, amount, and claims for low-income tax credit
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(a) Except as otherwise provided in subsection (e) of this Code section, each resident taxpayer who files an individual income tax return for a taxable year and who is not claimed or is not otherwise eligible to be claimed as a dependent by another taxpayer for federal or Georgia …