(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.
(2) If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.
(3) If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.