§ 7-19 Notices.
RCNY § 7-19
A notice authorized or required by the law may be given to the person for whom it is intended by mailing it in a postpaid envelope addressed to such person at the address given in the last return filed by him pursuant to the law or in any application made by him, or, if no return has been filed or application made, then to such address as may be obtainable. The mailing of a notice as provided herein 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 provided herein.
