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§ 1-202. Mailing of notice

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 1. Definitions; General Provisions (Refs & Annos)
Subtitle 2. General Provisions (Refs & Annos)
MD Code, Tax - General, § 1-202
§ 1-202. Mailing of notice
Requirement
(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.
Mailing notice presumptive evidence of receipt
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 285.
Formerly Art. 81, §§ 368, 477.
MD Code, Tax - General, § 1-202, MD TAX GENERAL § 1-202
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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