North Dakota · Regulations
Chapter 81-02.1-01 — Mobile Home Tax
20 sections
20 sections
- NDAC 81-02.1-01-01Definitions
- NDAC 81-02.1-01-02Filing requirements
- NDAC 81-02.1-01-03Form and contents of application
- NDAC 81-02.1-01-04Computation of tax
- NDAC 81-02.1-01-05Filing procedures for the counties - Payment of tax
- NDAC 81-02.1-01-05.1Form of tax permit
- NDAC 81-02.1-01-06Accounting of mobile home taxes
- NDAC 81-02.1-01-07Due dates
- NDAC 81-02.1-01-08Noncompliance by mobile home owner
- NDAC 81-02.1-01-09Penalties cannot be waived
- NDAC 81-02.1-01-10Collections
- NDAC 81-02.1-01-11Application by new owner not required if mobile home has current permit
- NDAC 81-02.1-01-12Permit nontransferable
- NDAC 81-02.1-01-13Mobile home temporarily in state
- NDAC 81-02.1-01-14Tax not applicable to licensed mobile home dealers
- NDAC 81-02.1-01-15Liability for taxes upon sale of mobile home
- NDAC 81-02.1-01-15.1Priority for delinquent taxes
- NDAC 81-02.1-01-16No refunds or credits upon sale or disposition
- NDAC 81-02.1-01-17Moving permit
- NDAC 81-02.1-01-18Tax permits lost or destroyed