Georgia § 50-13A-9 - Petitions for relief; jurisdiction; bonds.
Full text of Georgia Official Code of Georgia Annotated § 50-13A-9 — Petitions for relief; jurisdiction; bonds., with citation guidance and answers to common questions.
§ 50-13A-9. Petitions for relief; jurisdiction; bonds.
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. The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section. The tribunal 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 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. The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342 . (Code 1981, § 50-13A-9 , enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2016, p. 277, § 2/HB 364.) Law reviews. - For article, "Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation," see 21 Ga. St. Bar. J. 16 (Oct. 2015).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 50-13A-9
What does Official Code of Georgia Annotated § 50-13A-9 cover?
Section 50-13A-9 ("Petitions for relief; jurisdiction; bonds.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 50-13A-9?
A common citation format is "Official Code of Georgia Annotated § 50-13A-9" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 50-13A-9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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