§ 105-241.20. Delivery of notice to the taxpayer.
§ 105‑241.20. Deliveryof notice to the taxpayer.
(a)       Scope. – Thissection applies to the following notices:
(1)Â Â Â Â Â Â Â A proposed denial ofa refund.
(2)Â Â Â Â Â Â Â A proposedassessment.
(3)Â Â Â Â Â Â Â A notice ofcollection.
(4)Â Â Â Â Â Â Â A finaldetermination.
(b)       Method. – TheSecretary must deliver a notice listed in subsection (a) of this section to ataxpayer either in person or by United States mail sent to the taxpayer's lastknown address. A notice mailed to a taxpayer is presumed to have been receivedby the taxpayer unless the taxpayer makes an affidavit to the contrary within90 days after the notice was mailed. If the taxpayer makes this affidavit, thenotice is considered to have been delivered on the date the taxpayer makes theaffidavit, and any time limit affected by the notice is extended to the datethe taxpayer makes the affidavit. (2007‑491, s. 1.)