Md. Code, Tax - General § 1-202
This is the official text of Md. Code, Tax - General § 1-202, part of Maryland’s Code, Tax - General — governs state taxation.
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§1–202.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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