1. (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. (1) at the address in the most recently filed application, report, or return of the person on record; or
   2. (2) if no application, report, or return has been filed, at any address obtainable for the person.
2. (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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 285.

Formerly Art. 81, §§ 368, 477.