Georgia Code, Title 48, Chapter 7a - Tax Credits

• § 48-7a-1 - Legislative Findings and Purposes
  Reserved. Repealed by Ga. L. 2010, p. 1163, § 4/HB 1069, effective June 4, 2010.
• § 48-7a-2 - "Dependent" Defined
  As used in this chapter, the term "dependent" means: (1) The taxpayer; (2) The spouse of the taxpayer; and (3) A natural or legally...
• § 48-7a-3 - Persons Entitled to Claim Tax Credit; Tax Credits Schedule; Tax Credit Claimed Against Tax Liability; Period for Filing Claims for Credit; Applicability to Food Stamp Recipients; Authority of Commissioner
  (a) Except as otherwise provided in subsection (e) of this Code section, each resident taxpayer who files an individual income tax return for a...

Last modified: October 14, 2016