Georgia Statutes

§ 44-13-1-1 — "Dependent" defined

Georgia § 44-13-1-1

This text of Georgia § 44-13-1-1 ("Dependent" defined) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 44-13-1-1 (2026).

Text

As used in this article, the term "dependent" means a person whom the debtor may claim as a dependent for income tax purposes pursuant to Code Section 48-7-26 .

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Bluebook (online)
Georgia § 44-13-1-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/44-13-1-1.