N.D. Admin. Code 81-02.1-01-06
Current through Supplement No. 395, January, 2025
Mobile home taxes, including penalties for delinquencies, must be credited by the county treasurer to a special account established for each year. The account must be designated as the "Mobile Home Tax Account" for the year in which the tax permit was issued. The taxes must be retained by the county treasurer in the account until the monthly disbursements are made as provided for in North Dakota Century Code section 11-14-16.
N.D. Admin Code 81-02.1-01-06
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-04