State Codes and Statutes
Statutes > Maryland > Tax-general > Title-1 > Subtitle-2 > 1-202§ 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.
[An. Code 1957, art. 81, §§ 368, 477; 1988, ch. 2, § 1; ch. 110, § 1; ch. 285.]
