9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by registered or certified mail.
b. All taxpayers have the right to ask officers and employees of the Division of Taxation questions about:
(1) the State tax implications of any specific situation;
(2) the amount of any State tax liability and how it has been determined;
(3) any notice of underpayment or overpayment sent by the Division; and
(4) their responsibilities and rights as taxpayers.
When taxpayers contact the officers and employees of the Division of Taxation at any location, whether in person, by telephone or by letter, the Division of Taxation personnel will accurately answer their questions within a reasonable time period.