Maryland Statutes
§ 1-202
Maryland § 1-202
This text of Maryland § 1-202 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 1-202 (2026).
Text
(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:
(1)at the address in the most recently filed application, report, or return of the person on record; or
(2)if no application, report, or return has been filed, at any address obtainable for the person.
(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.
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Nearby Sections
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Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 1-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/1-202.