{"data":{"id":"us-md/md.-code-tax-general-1-202","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 1–202","heading":"","body":"(a) A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:\n(1) at the address in the most recently filed application, report, or return of the person on record; or\n(2) if no application, report, or return has been filed, at any address obtainable for the person.\n(b) The mailing of a notice in the manner provided in subsection (a) of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=1-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"60b71b9bb31165aad51bfb696442745c917b0d9217f0fccff7bc47ad796cdc77","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-1-201","next":"us-md/md.-code-tax-general-1-203"},"notice":"GroundRules: Original legal text. Not legal advice."}