(1) If a person has actual or apparent authority to accept service of a document on behalf of another person, the Commissioner, for the purposes of a taxation law, may serve a document on that person.(2) Service of a document on a member of a partnership or on a member of the committee of management of an unincorporated association or other body of persons constitutes, for the purposes of a taxation law, service of the document on each member of the partnership or on each member of the association or other body of persons.