2005 Minnesota Statutes - 270C.38 — Notice of determination or action of the commissioner.

     270C.38 Notice of determination or action of the 
  commissioner. 


    Subdivision 1.    Sufficient notice.  If no method of 
 notification of a written determination or action of the 
 commissioner is otherwise specifically provided for by law, 
 notice of the determination or action sent postage prepaid by 
 United States mail to the taxpayer or other person affected by 
 the determination or action at the taxpayer's or person's last 
 known address, is sufficient.  If the taxpayer or person being 
 notified is deceased or is under a legal disability, or, in the 
 case of a corporation being notified that has terminated its 
 existence, notice to the last known address of the taxpayer, 
 person, or corporation is sufficient, unless the department has 
 been provided with a new address by a party authorized to 
 receive notices from the commissioner. 


    Subd. 2.    Service of notice by mail.  Notwithstanding 
 any other law to the contrary, the commissioner, if required to 
 serve notices by registered or certified mail, may choose to 
 make such service by regular mail, retaining a record of 
 adequate proof of such service.  


    HIST: 2005 c 151 art 1 s 44