§ 4.18.425. Notice department's determination—Service by mail complete upon deposit at post office.

(a) The department shall give to the retailer or person storing, using or consuming tangible personal property written notice of its determination.

(b)

The notice may be served personally or by mail; if by mail, the notice shall be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the department.

(c)

In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit with the United States Postal Service.

(Ord. 1268 15, 1991: Ord. 1011 § 1 (part), 1987)