Georgia Statutes

§ 48-7a-2 — "Dependent" defined

Georgia § 48-7a-2

JurisdictionGeorgia

Title48

This text of Georgia § 48-7a-2 ("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. § 48-7a-2 (2026).

Text

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.

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Nearby Sections

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Economic incentives to users of raw forest products

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§ 48-1-3

Forms and filings prior to January 1, 1980

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Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty

§ 48-1-5

Unlawful conversion of funds collected for benefit of state; penalty

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Unlawful filing of false documents; omissions; tax evasion; penalty

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Fraudulent use of exemption certificate to evade taxes; penalty

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through 48-10-16 - Redesignated

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§ 48-11-10

Monthly reports of licensed distributors; other reporting requirements authorized

§ 48-11-11

Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses

§ 48-11-12

Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud

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Bluebook (online)

Georgia § 48-7a-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-7a-2.