81-02.1-01-14

N.D. Admin. Code § 81-02.1-01-14

Tax Not Applicable to Licensed Mobile Home Dealers

Effective Jun 1, 1984General Authority: NDCC 57-55-09; Law Implemented: NDCC 57-55-01Tax Commissioner

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.

History: Effective June 1, 1984.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01