O.C.G.A.

O.C.G.A. § 44-13-1.1 (2019)

“Dependent” defined

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Code 1981, § 44-13-1.1, enacted by Ga. L. 1986, p. 10, § 44.

Annotations

JUDICIAL DECISIONS Relationship to other provisions. - The Georgia Code does not define the term “dependent” for purposes of O.C.G.A. § 44-13-100(a)(11)(C), and although O.C.G.A. § 44-13-1.1 defines the term “dependent,” that section is located in O.C.G.A. T. 44, Ch. 13, Art. 1, and defines the term “dependent” for purposes of “this

article,” and O.C.G.A. § 44-13100(a)(11)(C) is not found in T. 44, Ch. 13, Art. 1; accordingly, the definition of “dependent” provided by O.C.G.A. § 44-131.1 is not applicable to O.C.G.A. § 44-13100(a)(11)(C). In re Bright, No. 05-14093WHD, 2007 Bankr. LEXIS 2971 (Bankr. N.D. Ga. July 16, 2007).