Section 26-18-1112 - Service of process(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter:(1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record;(2) The address of the taxpayer's representative of record; or(3) The address designated by the Department of Finance and Administration as the proper place of service on the department.(b) The Tax Appeals Commission may:(1)(A) Prescribe other methods of service of process.(B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule;(2) Establish methods of electronic filing and service of process; and(3) Order that notice be given to additional persons.Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.