§ 1–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 1-202 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–202LinkCopy Citation
(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)
at the address in the most recently filed application, report, or return of the person on record; or
(2)
if no application, report, or return has been filed, at any address obtainable for the person.
(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.