2007 Minnesota Statutes

270C.38 NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER.
    Subdivision 1. Sufficient notice. If no method of notification of a written determination
or action of the commissioner is otherwise specifically provided for by law, notice of the
determination or action sent postage prepaid by United States mail to the taxpayer or other person
affected by the determination or action at the taxpayer's or person's last known address, is
sufficient. If the taxpayer or person being notified is deceased or is under a legal disability, or, in
the case of a corporation being notified that has terminated its existence, notice to the last known
address of the taxpayer, person, or corporation is sufficient, unless the department has been
provided with a new address by a party authorized to receive notices from the commissioner.
    Subd. 2. Service of notice by mail. Notwithstanding any other law to the contrary, the
commissioner, if required to serve notices by registered or certified mail, may choose to make
such service by regular mail, retaining a record of adequate proof of such service.
History: 2005 c 151 art 1 s 44