(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons. (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons.
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