§ 1-202
108 words·~1 min read·
/md/tax-general/1-202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§1–202.
(a)A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:
(1)at the address in the most recently filed application, report, or return of the person on record; or
(2)if no application, report, or return has been filed, at any address obtainable for the person.
(b)The mailing of a notice in the manner provided in subsection
(a)of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.