Manner of serving notices.
Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.
Annotations
Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 11 May 16, 1938, 52 Stat. 375, ch. 223, § 8 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 1973 Ed., § 47-2411. 1981 Ed., § 47-3308. This section is referenced in § 25-910, § 47-914, § 47-1533, § 47-2021, § 47-2413, § 47-3717, § 47-3908, and § 50-2201.22. Transfer tax on real property, appeal and judicial review, see § 47-914. Traffic regulation, excise tax appeals, see § 50-2201.22. Toll telecommunication service tax, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3908. Taxation of personal property, rolling stock, appeals, see § 47-1512. Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533. Recordation tax on deeds, deficiency assessment appeal, see § 42-1114. Inheritance and estate taxes, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3717. Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01. Gross sales tax, appeals, see § 47-2021. Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431. Cigarette tax, appeals, see § 47-2413. Alcoholic beverage control, tax appeals, see § 25-910.
Sourced from the DC Council Open Law Library (public domain).
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