Sec. 485.3. Service of notices on taxpayers

Tax Law, § 510

Any notice authorized or required under article 21 of the Tax Law including a notice to file a corrected return, a notice of assessment of tax, a notice of hearing, a notice of suspension or revocation, or a notice of final determination of tax may be served on the taxpayer by ordinary mail addressed to the address given in the application for a permit, or in the last return filed, or at the address contained in a notice of change of address forwarded to the commission, or if no application or return has been filed, to any address available. Notice is deemed to be given on the date of the mailing of such notice.