North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-02.1-01-13
Mobile home temporarily in state
A mobile home in the state temporarily because it is being transported through the state or being used by persons on vacation or visiting in North Dakota is not subject to tax. A mobile home brought into North Dakota for use by the owner or another person employed or engaged in a trade, occupation, business, or profession in this state is subject to tax. An application must be filed with the county director of tax equalization on or before the eleventh day it is in the state even though it may be taken out of state at a later date within the year.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01.1, 57-55-07
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