(a) Except as provided in subsection (b), the circuit court has exclusive jurisdiction over an action that addresses either of the following questions: (1) Whether a transfer is a qualified disposition. (2) The extent of the transferor’s interest in, or the income from, a qualified disposition. (b) A probate court granted statutory equitable jurisdiction has concurrent jurisdiction with the circuit court over questions described in subsection (a) and over an action brought under subsection (b) of Section 19-3E-5. (c) Except to the extent otherwise provided by court rule, venue for a proceeding under subsection (a) or (b) is in the following order of priority: (1) In any county where venue is proper for civil actions generally, pursuant to Chapter 3 of Title 6. (2) In a county in this state in which the current qualified trustee has its usual place of business or residence. (3) In a county in this state in which the immediately preceding qualified trustee had its usual place of business or residence. (4) In a county in this state in which any trust property subject to the qualified disposition is located. (5) In a county in this state in which a trust beneficiary resides.
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