NDAC 81-02.1-01-08
Noncompliance by mobile home owner
Cite as N.D. Admin. Code ยง 81-02.1-01-08
A mobile home owner is not in compliance with the mobile home tax law if the owner:
1.
Has not applied for a tax permit within the required time.
2.
Has applied for a tax permit but has not paid the tax or installment on time.
3.
Has not paid the full penalty which has attached to a delinquent tax.