Section 15-5B-20 - [See Note] Declaratory judgments; interlocutory order; award of fees; exclusion of orders(a) The court shall docket the declaratory judgments of the state revenue commissioner pursuant to subsection (h) of Code Section 48-2-35 as actions in the court without the filing of a petition for relief.(b)(1) The court shall determine by interlocutory order the party at fault for the delay in finally determining a claim for refund.(2) If the court determines that the department is primarily at fault, the order shall require that the department pay all interest due to the taxpayer on the claim for refund, including the interest due on the local sales and use tax deemed to have been illegally or erroneously collected. The court shall thereafter remand the matter back to the department for determination on the underlying claim for refund.(3) If the court determines that the taxpayer who made the claim for refund is primarily at fault, the order shall prohibit the accrual of any interest due to the taxpayer on the finally determined claim for refund. The court shall thereafter remand the matter back to the department for determination on the underlying claim for refund.(4) If the court determines that the delay is justified, the order shall remand the matter back to the department for determination and for further hearings at the court's discretion.(c) The court, at its discretion, may award reasonable attorney's fees to either party in such proceedings.(d) Orders of the court issued pursuant to this Code section shall be excluded from the provisions of subsection (d) of Code Section 15-5B-17.(e) Except as otherwise provided in this Code section, such actions shall follow the procedures and court rules applicable to other proceedings within the court.Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, only if amendment to Constitution to provide that Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to Court of Appeals, subject to review by Supreme Court of Georgia, is ratified by voters at the November, 2024, state-wide general election; If such amendment is not so ratified, then this Act shall not become effective and shall stand repealed on 1/1/2025; if amendment is ratified, effective for all other purposes on 7/1/2026.