§ 26-18-307 - Notice requirements.
26-18-307. Notice requirements.
(a) (1) The Director of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the director which directly involves that taxpayer.
(2) (A) All notices required to be given by the director to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.
(B) Service of the notice by mail is presumptively complete upon mailing, and the director may take any action permitted by any state tax law.
(3) All notices of final assessment under 26-18-401 shall be sent by regular mail.
(b) (1) When giving notice to the director, the taxpayer shall give notice either by mail or by personal service on the director.
(2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.
(c) By written agreement, the director and any taxpayer may provide for any other reasonable means of giving notice.
(d) All notices shall be in writing.