Section 26-18-307 - Notice requirements(a)(1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer.(2)(A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.(B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.(3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.(b)(1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary.(2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.(c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice.(d) All notices shall be in writing.(e) For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023.Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1.