georgia income tax law

What is the name of your state? GEORGIA
I JUST RECEIVED A LETTER FROM THE GA DEPT OF REV. STATING MY FEDERAL AND STATE EXEMPTIONS DON'T MATCH AND I OWE BACK TAXES.
ON MY FEDERAL 2002 RETURN I CLAIMED 2 DEPENDENTS, I HAVE 3 CHILDREN
ON MY STATE RETURN I CLAIMED ALL 3 CHILDREN AS EXEMPTIONS.
MY DIVORCE DECREE ALLOWS ME TO CLAIM 2 EXEMPTIONS IN ODD YEARS AND 1 EXEMPTION IN EVEN YEARS ON MY FEDERAL RETURN. I CLAIMED ALL 3 CHILDREN ON MY STATE RETURN ONLY.
THE REASON I CLAIMED ALL 3 CHILDREN, IS THAT MY EX LIVES IN FLORIDA WHERE THEY DO NOT HAVE STATE INCOME TAX, SO I DON'T HAVE TO SPLIT THE EXEMPTIONS WITH HIM. THE STATE RETURN SAYS TO PUT THE NUMBER OF EXEMPTIONS FROM YOUR FEDERAL RETURN ON YOUR STATE ONE BUT I DID NOT AND DUE TO THE CIRRCUMSTANCES I FEEL I SHOULD BE PERMITTED TO CLAIM ALL 3 SINCE I AM THE CUSTODIAL PARENT.
IS THERE ANY TAX LAW TO REFFERNCE IN MY APPEAL??

Nope, I don't think so. However, you might offer to pay your ex to amend her federal taxes so you can amend yours & claim all 3 kids. Then the exemptions would match & GA would stop bothering you. The question is whether you'd have to pay more this way. (2 amendment prep fees + what she loses + interest & penalties the IRS imposes on her)