§ 3005. Requirements of certain department letters, notices and
documents. The division of taxation or the division of tax appeals, as
the case may be, shall include a return address in every (a) letter to a
taxpayer regarding the taxpayer's liability for tax, (b) notice which
gives a person the right to a hearing under any tax, (c) billing or
collection document and (d) administrative law judge determination and
tribunal decision, to which the taxpayer may write with questions
regarding the letter, notice, document, determination or decision. Such
notices and documents described in subdivisions (b) and (c) of this
section shall also include a telephone number which the taxpayer may
call with questions regarding the notice or document. Such address or
telephone number may be within the division of taxation or the division
of tax appeals, or within another appropriate state or other agency, and
may be included in the letter, notice, document, determination or
decision, or on a separate, accompanying document. Nothing in this
section shall be construed to prevent either such division from
including an address or telephone number in other letters, notices or
documents sent to taxpayers or other persons.