Rule 28.1. Availability of Tax Memorandum Decisions

The appellate court websites must post any memorandum decision that addresses, in the discretion of the issuing appellate court, substantive or significant procedural tax issues. The website will post the decision as required by law and in a manner that prominently indicates that a tax memorandum decision is not binding legal precedent and that a citation to the decision is not permitted except as provided under Rule 28.