All notices or other information required to be given to the taxpayer in writing under
the provisions of this article if mailed postpaid to the last known address of the
taxpayer, after reasonable inquiry of such address, shall be deemed complete and effective
upon and as of the posting of same in the mails of the United States postal service
unless returned within ten (10) days by the United States postal service to the manager.
Filings by the taxpayer shall be deemed complete upon mailing to or personal service
on the manager of finance.