North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-16 - No refunds or credits upon sale or disposition
Universal Citation: ND Admin Code ยง 81-02.1-01-16
Current through Supplement No. 394, October, 2024
If tax is levied for a particular year on a mobile home sold during that year, none of the tax will be refunded or abated except as provided in North Dakota Century Code sections 57-55-04.1 and 57-55-12. No refund will be issued if the mobile home sold is moved to another state.
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-12
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