RSA 78-A:15 Notices.

I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice is given.
II. Any notice required to be given by the department or the commissioner of revenue administration under this chapter may be served personally by any person or by sending the notice by mail to the person for whom it is intended, addressed to the person at the address given in the last report filed by him under this chapter. If no report has been filed, it is sufficient to send the notice to the address of his last known abode, or if other than an individual, to the address of the last known business ad