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 81-02.1-01-16 - No refunds or credits upon sale or disposition

N.D. Admin. Code 81-02.1-01-16

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Current through Supplement No. 394, October, 2024
Section 81-02.1-01-16 - No refunds or credits upon sale or disposition

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.

N.D. Admin Code 81-02.1-01-16

Effective June 1, 1984.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-12