Md. Code, Tax - General § 1-202

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=1-202&enactments=falseFetched: 10/17/2026