Section 50-13A-9 - [For Repeal, See Note] Petitions for relief; jurisdiction; bonds(a) On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal 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 commissioner that is applicable to taxes administered by the commissioner under Title 48.(b) The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.(c) The tribunal 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 tribunal 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 commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.(e) The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.Amended by 2016 Ga. Laws 393,§ 2, eff. 7/1/2016.Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.