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.

History: Effective June 1, 1984.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-12