Georgia Statutes
§ 44-13-1-1 — "Dependent" defined
Georgia § 44-13-1-1
JurisdictionGeorgia
Title44
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.