Indiana Code - Taxation - Title 6, Section 6-8.1-3-11

Mailing of documents

Sec. 11. (a) When a statute specifies that the department is
required to send a document by mail, and the particular statute is
silent as to the class or type of mailing to be used, the department
satisfies the mailing requirement by mailing the document through
the United States mail in any of the following methods:
(1) first-class mail;
(2) registered mail, return receipt requested;
(3) certified mail; or
(4) certificate of mailing.

The choice of the method is at the department's discretion.
(b) The department may use any form of mailing in cases where
a mailing is not required by statute.

As added by Acts 1980, P.L.61, SEC.1.

Last modified: May 28, 2006