N.D. Admin. Code 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.
N.D. Admin Code 81-02.1-01-07
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-03