---
title: O.C.G.A. § 48-7A-2. “Dependent” defined.
collection: code
id: 48-7A-2
cite_as: O.C.G.A. § 48-7A-2 (2025)
canonical_url: https://georgiacommons.org/code/48-7A-2
md_url: https://georgiacommons.org/code/48-7A-2.md
text_url: https://georgiacommons.org/code/48-7A-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=628
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / LOW-INCOME TAX CREDIT
---

# O.C.G.A. § 48-7A-2. “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.