---
title: O.C.G.A. § 15-5B-11. Jurisdiction.
collection: code
id: 15-5B-11
cite_as: O.C.G.A. § 15-5B-11 (2025)
canonical_url: https://georgiacommons.org/code/15-5B-11
md_url: https://georgiacommons.org/code/15-5B-11.md
text_url: https://georgiacommons.org/code/15-5B-11/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch1-11a-(v13)-pdf.pdf?sfvrsn=9c57686b_0#page=26
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COURTS / TAX COURTS
---

# O.C.G.A. § 15-5B-11. Jurisdiction.

(a) 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.

(b) 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.

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

(d) 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.

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

## History

Code 1981, § 15-5B-11, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025; Ga. L. 2025, p. 644, § 2/HB 392, effective July 1, 2025.

## Editor's Notes

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.

## Amendments

The 2025 amendment, effective July 1, 2025, substituted “July 1, 2026” for “August 1, 2026” in subsection (a).