(a) Tax cases filed in the Superior Court, but not in the Tax Court, which are later transferred to the Tax Court shall be treated by the Clerk for purposes of Rule 4 as if they were cases newly filed in the Tax Court. In such cases, the Plaintiff shall comply with Rule 10 within 30 days of the order directing the transfer.

(b) When a tax case is transferred, the Clerk of the Superior Court from which the case is transferred shall forthwith transmit the file together with all exhibits and certified transcripts to the Clerk of the Tax Court. If the case is transferred from a county other than Maricopa, the Clerk of the county from which the case is received shall remit to the Clerk of the Maricopa County Superior Court Tax Court Department filing and appearance fees paid to the transferring Clerk by the parties. If the case was first filed other than in Maricopa County, the parties shall pay to the Clerk of the Maricopa County Superior Court Tax Court Department such document storage and retrieval fees, and other surcharges as are applicable. Such payment shall be made within 30 days of the order transferring the case.