§ 44-11-23 - Service of summons.
SECTION 44-11-23
§ 44-11-23 Service of summons. – The summons may be sent by registered or certified mail to the corporation, orto any officer, agent, or employee of the corporation, or to any other person,or may be left by any authorized agent of the tax administrator with thecorporation, or with any officer, agent, or employee of the corporation, or anyother person, or left at his or her last and usual place of abode. When thesummons requires the production of records or documents, it shall be sufficientif the records and documents are described with reasonable certainty.