81-02.1-01-09

N.D. Admin. Code § 81-02.1-01-09

Penalties Cannot be Waived

Effective Jun 1, 1984General Authority: NDCC 57-55-09; Law Implemented: NDCC 57-55-03Tax Commissioner

No penalties attached to delinquent and unpaid taxes levied under the mobile home tax law may be waived by the county treasurer.

History: Effective June 1, 1984.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-03