North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-14 - Tax not applicable to licensed mobile home dealers
Universal Citation: ND Admin Code ยง 81-02.1-01-14
Current through Supplement No. 394, October, 2024
The mobile home tax does not apply to mobile homes held by a licensed mobile home dealer for resale if the mobile home is not used as a residence or as a place of business.
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01
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.
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