(a) The Tax Court shall post on its website those of its unpublished decisions which, in its sole discretion, it determines to involve substantive or significant issues of legal interpretation or procedure.

(b) The Tax Court may, upon the request of either party or the judge or commissioner and at its sole discretion, post on its website an unpublished tax decision from any superior court of this state, including decisions arising under the Tax Court small claims procedure, A.R.S. § 12-172. The decision to post or not to post any decision under this subsection shall not be construed as endorsement or rejection by the Tax Court of such decision.

(c) Unpublished decisions on the Tax Court website shall be posted in a manner that prominently indicates that they are not binding authority and are not legal precedent.

(d) Unpublished decisions shall remain posted on the Tax Court website for three years from the date of issuance, unless the Tax Court in its sole discretion determines that a different length of time is appropriate.