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(a) Upon making a determination pursuant to Section 6.11-1 or Section 6.11-1.1, as applicable, or upon making a determination pursuant to Section 6.6-1 that a certificate shall not be issued or to revoke a registration, the Tax Collector shall give to the taxpayer or other person affected written notice of the Tax Collector's determination. Except in the case of fraud, intent to evade the Business and Tax Regulations Code or rules and regulations issued or promulgated by the Tax Collector, or failure to file a return, in which case there is no statute of limitations, every notice of a deficiency determination shall be served within 3 years after the date that a return was due for a tax for the reporting period or 3 years after the return was actually filed for that reporting period, whichever is later. The Taxpayer may agree in writing to extend the period for service of a notice of a deficiency determination otherwise provided in this paragraph. The taxpayer may agree in writing to extend the period for service of a notice of a deficiency determination otherwise provided in this subsection (a).
(b) The notice of any determination under this Section may be served upon the taxpayer or other affected person personally or by mail; if by mail, service shall be
(1) to the last known address that appears or is shown in the Tax Collector's records, provided there is such an address in the Tax Collector's record, or
(2) to an address that the Tax Collector concludes in his discretion is the last known address of the person(s).
(c) In case of service by mail of any notice required by this Article to be served upon the taxpayer or other person, the service is complete at the time of deposit with the United States Postal Service.