Title 08 Taxation and Revenue
Chapter 08.10 Utilities, Franchise Taxes
Section 08.10.170 Mailing of Notices
Any notice required or permitted to be mailed to any taxpayer is sent by ordinary mail, addressed to the address of the taxpayer as shown by the records of the department or, if no such address is shown, to such address as the department is able to ascertain by reasonable effort. Failure of the taxpayer to receive such mailed notice does not release the taxpayer from any tax or penalties thereon, nor does such failure operate to extend any time limit.
Date Passed: Monday, May 7, 2007
Effective Date: Wednesday, June 20, 2007
Recodification ORD C34025 Section 1
