North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-13 - Mobile home temporarily in state
Universal Citation: ND Admin Code ยง 81-02.1-01-13
Current through Supplement No. 394, October, 2024
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.
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-07
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.
