North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-07 - Due dates

Universal Citation: ND Admin Code ยง 81-02.1-01-07
Current through Supplement No. 394, October, 2024

The due date for the mobile home tax is the day fixed by law on which the tax first becomes due and payable. If the mobile home is brought into or acquired in this state on or after January first, the tax becomes due on the tenth day thereafter.

The due date must be distinguished from the delinquency date, which is the date penalties fixed by law attach to unpaid taxes.

If a mobile home is acquired, or moved into the state, after January tenth, the entire tax is due within ten days of acquisition or movement into the state. The tax may not be paid in installments and becomes delinquent after the fortieth day.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01.1, 57-55-03

Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.