§231-17  Notices, how given.  Unlessotherwise provided, every notice, the giving of which by the department oftaxation is required or authorized, shall be deemed to have been given on thedate when the notice was mailed, properly addressed to the addressee at theaddressee's last known address or place of business. [L 1953, c 125, §2; RL1955, §115-22; am L Sp 1959 2d, c 1, §16; HRS §231-17; gen ch 1985]