District of Columbia § 47-3308 Manner of serving notices.

District of Columbia Statutes

§ 47-3308 — Manner of serving notices.

District of Columbia § 47-3308

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 33Superior Court, Tax Division.

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Bluebook

D.C. Code § 47-3308 (2026).

Text

Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.

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Any notice authorized or required under the provisions of this chapter may be given by mailing the same to the person for whom it is intended, addressed to such person at the address given in any return filed by him, or, if no return has been filed, then to his last-known address. The proof of mailing of any notice mentioned in this chapter shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which must be determined under the provisions of this chapter by the giving of notice shall commence to run from the date of mailing of such notice.

Legislative History

Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 11; May 16, 1938, 52 Stat. 375, ch. 223, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575