Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
455.0000 RECORDS—Regulation 1698
455.1000 Written Notice of Board Action. Sending a notice of Board action to the taxpayer using the address appearing in the Board's records is full compliance with section 6486. The only requirement is that the notice be written, placed in a sealed envelope, with postage, and addressed to the retailer at the address in the Board's records. When a taxpayer provides the Board with its chosen d.b.a., the Board may use the d.b.a. when corresponding with the taxpayer concerning the business of that d.b.a. 1/7/93.