§ 6-18 Notices.
RCNY § 6-18
Any notice authorized or required by the law may be given to the person for whom it was intended by mailing it in a postpaid envelope addressed to such person at the address given in the last return or information registration certificate filed by him pursuant to the provisions of the law, or in any application or return made by him, or if no such registration or return has been filed or application made, then to such address as may be obtainable. The mailing of a notice as provided in this section shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of the law by the giving of notice shall commence to run from the date of mailing of such notice as in this section provided.
