Rhode Island General Laws 31-36-21. Deposit in mail as sufficient notice
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In the administration of this chapter and chapter 37 of this title, the requirement that the tax administrator give notice by mail shall be fulfilled by the depositing in any United States post office of the notice, either as ordinary, registered, or certified mail, directed to the latest address of the person concerned which shall have been filed with the tax administrator. It shall be the responsibility of each person liable for any tax under these chapters to keep the tax administrator informed of his or her correct address.
History of Section.
P.L. 1967, ch. 181, § 9.
Terms Used In Rhode Island General Laws 31-36-21
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8