With no explanation, chose the best option from "A", "B", "C" or "D". Id. at (a). Action may only be taken, however, in “the superior court of the county of the residence of the taxpayer,” id. at (a)(4), or, if the taxpayer is a nonresident, in the Superior Court of Fulton County or in the superior court of the county in which the state revenue commissioner resides. Id. at (a)(4)(B). These provisions are not enough to confer jurisdiction on federal courts in Georgia. See Ford Motor Co., 323 U.S. at 465-66, 65 S.Ct. at 351-52 (“The provision in this section which vests original jurisdiction of suits for refund in the ‘circuit or superior court of the county in which the taxpayer resides or is located’ indicates that the state legislature contemplated suit in the state courts.” (footnote omitted)); Henderson v. Carter, 229 Ga. 876, 195 S.E.2d 4 (1972) (<HOLDING>). This Court is thus barred from hearing

A: holding unconstitutional the provision in a georgia abortion statute limiting abortions to georgia residents
B: holding that georgia refund statute signifies state waiver of immunity only to the extent provided by the express terms of the statute
C: holding that the title of the statute did not limit the reach of the statute
D: holding that when a statute is patterned after a similar provision in another states statute it is proper to resort to judicial constructions placed on the statute by the courts of the state whose statute provided the model in determining the proper construction
B.