3.04.770: NOTICE OF DETERMINATION; DEPOSIT:
   A.   The Department shall give to the retailer or person storing, using or consuming tangible personal property written notice of its determination.
   B.   The notice may be served personally or by mail; if by mail, the notice must be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the Department.
   C.   In case of service by mail of any notice required by the Relief Tax Ordinance, the service is complete at the time of deposit in the United States Post Office. (Ord. 106 §7(D), 1989)