48-7A-2. “Dependent” defined.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

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.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

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

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 628; merge action: carried; file SHA-256 94ae5e1b204a.

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