Notice of assessment; reassessment

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RS 1742 - Notice of assessment; reassessment

A. (1) The administrator shall notify the claimant of the assessment by sending a notice of assessment by the method of delivery of correspondence previously chosen by the claimant, whether electronically, by first class, certified, or registered mail to the claimant's or his authorized representative's last known address.

(2) If a claimant has not chosen a method of delivery of correspondence, the administrator shall send the notice of assessment by certified or registered mail.

B. Nothing in this Subpart shall be construed so as to deprive the administrator of the right and power to assess a claimant for any overpayment or penalty in the event a deficiency in the amount of assessment is discovered.

Acts 1989, No. 350, §1, eff. Jan. 1, 1990; Acts 2018, No. 329, §1.


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