Notice of determination required; method and effect of service.
1. The Department shall give a person against whom a determination has been made written notice of its determination.
2. The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his address as it appears in the records of the Department.
3. If the notice is served by mail, service is complete at the time the notice is deposited with the United States Postal Service.
4. Service of notice tolls any limitation for the determination of a further deficiency.
Last modified: February 27, 2006