57-39.2-17. Service of notice

57-39.2-17. Service of notice Any notice authorized or required under the provisions of this chapter may be given by mailing the notice to the person for whom it is intended by first-class mail with proof of mailing addressed to the person at the address given in the last return filed by that person under the provisions of this chapter, or if no return has been filed, then by mailing the notice to the person's last known address with proof of mailing. Mailing of the notice in the manner prescribed by this section is presumptive evidence the notice was received by the person to whom the notice is addressed.