18.1.2.100 Address for Notice, Filing and Payments.

(a) Any notice required or authorized to be given by mail is effective when mailed to or served by the Tax Office on the person at the last address shown in the records of the Tax Office. Any notice, return, application, or payment required to be submitted to the Tax Office shall be sent by mail, delivery service or delivered in person to the Tax Office, or to such address as designated by the Tax Office. A receipt shall be given for such payment.

(b) Failure of the Tax Office to mail or a taxpayer to receive any notice, assessment, bill or other communication will not affect the taxpayer's liability for a tax.