Georgia Code § 48-7A-2

"Dependent" defined
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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.
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.
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.
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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