Section 42-2077 - Distribution of tax decisions; definitionsA. Beginning October 1, 2006, the agencies listed in this section shall provide tax decisions to the law libraries of Maricopa county, the Arizona state university college of law, the university of Arizona college of law, the state law library and the Arizona state library, archives and public records as follows: 1. Each redacted tax decision issued during the preceding calendar quarter shall be provided by: (a) The department of revenue.(b) The office of administrative hearings.(c) The municipal tax hearing office or any other city or town tax hearing office.(d) The department of economic security.(e) The department of transportation.2. Each tax decision issued during the preceding calendar quarter shall be provided by the state board of tax appeals.B. At the same time as the decisions are issued pursuant to subsection A, each agency shall publish the decisions on its official web site.C. Any person may file an original action in tax court, or in superior court in any county against an agency listed in subsection A, paragraphs 1 and 2, to enforce this section.D. The supreme court shall adopt rules to establish a procedure to distribute tax memorandum decisions to the general public and determine what memorandum decisions are appropriate for distribution. A memorandum decision is a written disposition of a matter by a court in this state that is not intended for publication as defined by rule 28(2)(4) of the Arizona rules of civil appellate procedure.E. For the purposes of this section: 1. "Redacted tax decision" means a tax decision that has the name, identification number and address of the taxpayer, the amount of tax, penalty and interest in dispute and other information that will allow identification of the taxpayer deleted from the text of the decision.2. "Tax" includes any tax arising under title 5, chapters 1, 2, 3 and 4, title 23, chapters 4 and 6, titles 20, 28, 43 and 48 and this title.3. "Tax decision" means a ruling, decision, opinion, minute entry, under advisement ruling, memorandum decision or any other written resolution of a state, county or municipal tax dispute or appeal that involves a substantive or significant technical or procedural issue and includes actions taken by:(a) The department of revenue hearing officer.(b) The office of administrative hearings.(c) The municipal tax hearing officer or any other city or town hearing officer.(d) The state board of tax appeals.(e) The department of economic security appeals board.(f) The department of transportation.