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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
  • Section 71 Notice under this chapter

Section 71. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner.