143.641. Notice of determination after protest. — Notice of the director of revenue's determination shall be mailed to the taxpayer by certified or registered mail and such notice shall set forth briefly the director of revenue's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.
--------
(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109