880.40 FINAL ASSESSMENT; DETERMINATION OF RECEIPT.

   (a)   After the hearing as provided for in Section 880.39, the Administrator or the Department of Treasury shall issue a final assessment setting forth the total amount found due in the proposed assessment or notice of intent to assess and any adjustment the Administrator or the Department may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment or notice of intent to assess. Proof of mailing of the final assessment is prima facie evidence of a receipt thereof by the addressee.

   (b)   If a protest under Section 880.35(c) or 880.39(b) is not filed with respect to a proposed assessment or notice of intent to assess, a taxpayer or employer is deemed to have received a final assessment thirty days after receipt of the proposed assessment.

(Ord. 360. Passed 12-11-93.)