15-5B-11. Jurisdiction.

On and after July 1, 2026, any person may petition the court for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The court shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the state revenue commissioner that is applicable to taxes administered by the state revenue commissioner under Title 48.#

The court shall have concurrent jurisdiction with the superior courts over all matters arising from petitions filed under subsection (a) of this Code section and all related legal claims.#

The court shall not have jurisdiction to hear any matter arising under Title 3 or Title 40.#

No person shall be required as a condition either to initiating or maintaining an action before the court to provide a surety bond or other security for any amounts that may be in dispute in such action. Nothing contained in this chapter shall be construed to prohibit the state revenue commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.#

The court shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.#