Conn. Gen. Stat. § 12-2f
Current with legislation from the 2024 Regular and Special Sessions.
Unless otherwise required by the general statutes, service of any notice provided by the Commissioner of Revenue Services may be made by first class mail and shall not require certified or registered mail. Any such notice to a person shall be addressed to such person's address as it appears in the records of the commissioner and service of such notice shall be complete at the time of deposit in the United States Post Office or mail box by the commissioner or the authorized agent of the commissioner.
Conn. Gen. Stat. § 12-2f
( P.A. 99-121, S. 26, 28.)