77-2779 Income tax; notice of Tax Commissioner's determination; mailing; contents.
77-2779. Income tax; notice of Tax Commissioner's determination; mailing; contents.Notice of the Tax Commissioner's determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the Tax Commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer. SourceLaws 1967, c. 487, § 79, p. 1605.