N.D. Admin. Code 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.
N.D. Admin Code 81-02.1-01-13
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-07