42-5037. Notices
A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address, or to such address as may appear in the records of the department, and shall be sent by registered first class mail with return receipt requested.
B. For the purposes of this article notice shall be presumed received upon the date shown by an executed return receipt, or, if such receipt is not executed, then upon the date such notice was attempted to be delivered.
Section: Previous 42-5032.02 42-5033 42-5033.01 42-5034 42-5034.01 42-5035 42-5036 42-5037 42-5038 42-5039 42-5040 42-5041 42-5061 42-5062 42-5063 NextLast modified: October 13, 2016