2018 Maryland Code
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 2 - General Provisions
§ 1-202. Notices

  • (a) In general. -- 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) Effect of notice. -- 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.

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