Sales Tax (Old Law) Regulations
66Address which may be regarded as address for service
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66 Address which may be regarded as address for service
The address for service last given to the Commissioner by a person is, for all purposes of the Acts under which these Regulations are made and of these Regulations, his address for service, but, where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he has not notified the Commissioner, either in the return or by separate written advice, of the change, then the address of the person, as described in any record in the custody of the Commissioner, is his address for service.