North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-02.1-01-06
Accounting of mobile home taxes
Official textlegis.nd.govlast amended
Mobile home taxes, including penalties for delinquencies, must be credited by the county treasurer to a special account established for each year. The account must be designated as the "Mobile Home Tax Account" for the year in which the tax permit was issued. The taxes must be retained by the county treasurer in the account until the monthly disbursements are made as provided for in North Dakota Century Code section 11-14-16.
Amendment history
History: Effective June 1, 1984; amended effective July 1, 1985. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01.1, 57-55-04
Source: view the official PDF
In this article (22 sections)
- 81-02.1-01-01 · Definitions
- 81-02.1-01-02 · Filing requirements
- 81-02.1-01-03 · Form and contents of application
- 81-02.1-01-04 · Computation of tax
- 81-02.1-01-05 · Filing procedures for the counties - Payment of tax
- 81-02.1-01-05.1 · Form of tax permit
- 81-02.1-01-06 · Accounting of mobile home taxes
- 81-02.1-01-07 · Due dates
- 81-02.1-01-08 · Noncompliance by mobile home owner
- 81-02.1-01-09 · Penalties cannot be waived
- 81-02.1-01-10 · Collections
- 81-02.1-01-11 · Application by new owner not required if mobile home…
- 81-02.1-01-12 · Permit nontransferable
- 81-02.1-01-13 · Mobile home temporarily in state
- 81-02.1-01-14 · Tax not applicable to licensed mobile home dealers
- 81-02.1-01-15 · Liability for taxes upon sale of mobile home
- 81-02.1-01-15.1 · Priority for delinquent taxes
- 81-02.1-01-16 · No refunds or credits upon sale or disposition
- 81-02.1-01-17 · Moving permit
- 81-02.1-01-18 · Tax permits lost or destroyed
- 81-02.1-03-01 · Definitions
- 81-02.1-03-02 · Requirements for property tax exemption