North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-02.1-01-08
Noncompliance by mobile home owner
Official textlegis.nd.govlast amended
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.
Amendment history
History: Effective June 1, 1984; amended effective July 1, 1985. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-07, 57-55-11
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