As used in this chapter, the term “dependent” means: The taxpayer; The spouse of the taxpayer; and 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.
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 individual income tax purposes may claim a […]
