Sec. 12-2f. Service of notice by the commissioner.
Sec. 12-2f. Service of notice by the commissioner. Unless otherwise required by
the general statutes, service of any notice provided by the Commissioner of Revenue
Services may be made by first class mail and shall not require certified or registered
mail. Any such notice to a person shall be addressed to such person's address as it
appears in the records of the commissioner and service of such notice shall be complete
at the time of deposit in the United States Post Office or mail box by the commissioner
or the authorized agent of the commissioner.
(P.A. 99-121, S. 26, 28.)
History: P.A. 99-121 effective June 3, 1999.