North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-02.1-01-09
Penalties cannot be waived
Official textlegis.nd.govlast amended
No penalties attached to delinquent and unpaid taxes levied under the mobile home tax law may be waived by the county treasurer.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-03
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