Rule 17. Posting of Tax Decisions

(a) Posting. The Tax Court may, on the request of any party, judge, or commissioner, post on its website unpublished decisions that it determines involve substantive or significant issues of legal interpretation or procedure. (b) Posting on Request. The Tax Court may, on the request of any party, judge, or commissioner, post on its website an unpublished tax decision from any superior court of this state, including decisions in Small Tax Claims cases. Posting or not posting a decision is neither an endorsement nor a rejection by the Tax Court of the decision. (c) Not Precedent. Unpublished decisions on the Tax Court website must prominently indicate that they are not binding authority or legal precedent. (d) Time Posted. Unpublished decisions must remain posted on the Tax Court's website for three years from the filing date, unless the Tax Court determines otherwise.