Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 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

N.D. Admin. Code 81-02.1-01-14

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Current through Supplement No. 394, October, 2024
Section 81-02.1-01-14 - Tax not applicable to licensed mobile home dealers

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.

N.D. Admin Code 81-02.1-01-14

Effective June 1, 1984.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01