Section 1-202 – Notices
(a) A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended: (1) at the address in the most recently filed application, report, or return of the person on […]
Section 1-203 – Oaths
(a) A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement. (b) The oath or affirmation […]