reglab/statecodes huggingface dataset:
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-05 - Appointment of hearing officer - Powers

Current through Supplement No. 393, July, 2024
1. If a taxpayer
				requests an independent hearing officer within thirty days of the filing of a
				complaint, the tax commissioner shall appoint an independent hearing officer
				and shall notify the taxpayer and a representative of the tax commissioner. If
				no answer is filed, the tax commissioner may appoint an independent hearing
				officer or consider the matter a default matter and proceed accordingly. After
				the filing of a complaint, the service of a notice of intent to proceed to
				hearing, and the filing of an answer, the tax commissioner shall appoint an
				independent hearing officer no later than forty-five days before the hearing
				and shall notify the taxpayer and representative of the tax commissioner.
2. A person appointed as a hearing
				officer may:
a. Issue subpoenas.
b. Administer oaths.
c. Regulate the course of the hearing to
				assure that it proceeds in an orderly fashion.
d. Rule on offers of proof and receive
				relevant evidence.
e. Elicit all
				facts necessary to clearly present the issues. The hearing officer may examine
				or cross-examine witnesses in order to develop and clarify the facts and
				issues.
f. Exclude evidence which
				is cumulative or repetitious.
g.
				Order or allow discovery proceedings and set and regulate time limits for
				obtaining and exchanging information.
h. Hold appropriate conferences before or
				during hearing. A summary of the conference must be made by the hearing officer
				either in writing or orally as part of the hearing record.
i. Dispose of procedural matters and rule
				upon procedural motions.
j.
				Authorize any party to furnish and serve designated late filed exhibits within
				thirty days after the hearing is adjourned.
k. Request or allow the filing of briefs by
				the parties and set a time limit during which the briefs must be filed.
(1) The hearing officer, at that officer's
				discretion, may extend the due date of the briefs for good cause. An extension
				must be requested and responded to in writing.
(2) Any party who does not file a brief on or
				before the initial or extended due date forfeits the right to do so.
l. Allow any party to the
				proceedings to file proposed findings of fact, conclusions of law, and
				decision. The proposal must be filed with the tax commissioner within a
				reasonable time after the date of the formal hearing.
m. Grant or deny continuances or
				postponements.
n. Take any other
				action necessary to discharge the duties vested in the tax commissioner and the
				appointed hearing officer and which is consistent with the statutes and rules
				under which the tax commissioner operates.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-06 - Time for hearing

Current through Supplement No. 393, July, 2024
A hearing date must be scheduled for not more than eighteen
				  months from receipt of the complaint. However, reasonable extensions shall be
				  available from the hearing officer.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-02 - Administrative Hearings › Section 81-01.1-02-07 - Persons authorized to represent taxpayer

Current through Supplement No. 393, July, 2024
1.
Taxpayer in own interest.
An individual taxpayer may appear before
				the hearing officer in the taxpayer's own interest. A corporate taxpayer may be
				represented by a corporate officer or any other duly authorized corporate
				employee. A partnership may be represented by any general partner.
2.
Attorneys.
An attorney
				admitted and licensed to practice law in North Dakota may represent a taxpayer
				before the hearing officer. An attorney, admitted and licensed to practice law
				in a foreign state or country, but not licensed to practice law in North
				Dakota, may represent a taxpayer before the hearing officer if that attorney
				first designates as an associate a resident attorney admitted and licensed to
				practice law in this state. The name and address of the associate must appear
				on all documents filed with the office of state tax commissioner. The associate
				shall appear personally and, unless excused by the hearing officer, shall
				remain in attendance with the nonresident attorney in all appearances before
				the hearing officer.
3.
Rules of conduct.
All persons appearing before the hearing officer
				shall conform to the standard of ethical conduct required of practitioners
				before the courts of the state of North Dakota.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-03 - Rules › Section 81-01.1-03-01 - Public notice and hearing on proposed rules

Current through Supplement No. 393, July, 2024
The tax commissioner must give public notice of intent to
				  amend or create rules.
1. The tax
				commissioner must schedule a public hearing and notify the public of the date,
				time, and place of such hearing by publishing a legal notice twice in all daily
				newspapers of North Dakota. The first notice must be at least thirty days prior
				to the date scheduled for the hearing. In addition, the tax commissioner will
				supply copies of the proposed rules to any person whose name is on a permanent
				mailing list. Any person who wishes to be placed on the permanent mailing list
				for rules, must notify the tax commissioner in writing.
2. The hearing must be held at the office of
				the tax commissioner, state capitol, Bismarck, North Dakota.
3. Any member of the public may obtain a copy
				of the proposed rules free of cost by contacting the office of the tax
				commissioner.
4. Any member of the
				public may attend the hearing and may testify for or against the proposed
				rules.
5. The tax commissioner may
				appoint a hearing officer to preside at the hearing.
6. A record must be made of the public
				hearing by use of an electronic recording device or by a qualified court
				reporter, and the testimony will be transcribed for the purpose of permanent
				record.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-01 - Purpose

Current through Supplement No. 393, July, 2024
The purpose of this regulation is to define the requirements
				  imposed on taxpayers for the maintenance and retention of books, records, and
				  other sources of information. It is also the purpose of the regulation to
				  address these requirements where all or a part of the taxpayer's records are
				  received, created, maintained, or generated through various computer,
				  electronic, and imaging processes and systems.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-02 - Definitions

Current through Supplement No. 393, July, 2024
For purposes of this chapter, these terms shall be defined as
				  follows:
1. "Data base management system" means a software system that
				  controls, relates, retrieves, and provides accessibility to data stored in a
				  data base.
2. "Electronic data interchange" or "EDI" means the
				  computer-to-computer exchange of business transactions in a standardized
				  structured electronic format.
3. "Hardcopy" means any documents, records, reports, or other
				  data printed on paper.
4. "Machine-sensible record" means a collection of related
				  information in an electronic format. Machine-sensible records do not include
				  hard-copy records that are created or recorded on paper or stored in or by an
				  imaging system such as microfilm, microfiche, or storage-only imaging systems.
5. "Storage-only imaging system" means a system of computer
				  hardware and software that provides for the storage, retention, and retrieval
				  of documents originally created on paper. It does not include any system, or
				  part of a system, that manipulates or processes any information or data
				  contained on the document in any manner other than to reproduce the document in
				  hardcopy or as an optical image.
6. "Taxpayer" as used in this chapter means an individual,
				  partnership, firm, corporation, joint venture, association, estate, fiduciary,
				  trust receiver, or any other group or combination acting as a unit and the
				  plural as well as the singular number who is or may be required to file a tax
				  return under North Dakota Century Code title 57 or who has or may have
				  information relating to any matter which the tax commissioner deems relevant to
				  a determination of tax liability under North Dakota Century Code title 57.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-03 - Recordkeeping requirements - General

Current through Supplement No. 393, July, 2024
1. A taxpayer shall
				maintain all records that are necessary to a determination of the correct tax
				liability under North Dakota Century Code title 57. All required records must
				be made available on request by the tax commissioner or its authorized
				representative. Such records shall include any original and nonidentical copy
				of any communication or other transmission of information that has been reduced
				by any means into any tangible form or medium or is electronically stored
				information, including written, electronic, magnetic, or photographic form, of
				any kind or description and including all records, reports, papers, accounting
				schedules, books, letters, notes, memoranda, e-mail, and other correspondence,
				reports and recordings of telephone and other conversations, tape recordings,
				contracts, evaluations, ledgers, journals, books or records of accounts,
				summaries of accounts, desk calendars, minutes, drawings, photographs,
				inspection reports, test reports, diaries, notebooks, sketches, graphs, charts,
				and press releases, all whether in the taxpayer's possession or under the
				control of any other individual or entity with knowledge of the information
				requested.
2. If a taxpayer
				retains records required to be retained under this regulation in both
				machine-sensible and hard-copy formats, the taxpayer shall make the records
				available to the tax commissioner in machine-sensible format upon the tax
				commissioner's request.
3. Nothing
				in this regulation shall be construed to prohibit a taxpayer from demonstrating
				tax compliance with traditional hard-copy documents or reproductions thereof,
				in whole or in part, whether or not such taxpayer also has retained or has the
				capability to retain records on electronic or other storage media in accordance
				with this regulation. However, this subsection shall not relieve the taxpayer
				of the obligation to comply with subsection 2.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-04 - Recordkeeping requirements - Machine-sensible records

Current through Supplement No. 393, July, 2024
1.
General requirements.
a.
				Machine-sensible records used to establish tax compliance shall contain
				sufficient transaction-level detail information so that the details underlying
				the machine-sensible records can be identified and made available to the tax
				commissioner upon request. A taxpayer has discretion to discard duplicated
				records and redundant information provided its responsibilities under this
				regulation are met.
b. At the time
				of an examination, the retained records must be capable of being retrieved and
				converted to a standard record format.
c. Taxpayers are not required to construct
				machine-sensible records other than those created in the ordinary course of
				business. A taxpayer who does not create the electronic equivalent of a
				traditional paper document in the ordinary course of business is not required
				to construct such a record for tax purposes.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-05 - Records maintenance requirements

Current through Supplement No. 393, July, 2024
1. The tax
				commissioner recommends but does not require that taxpayers refer to the
				national archives and record administration's standards [36 CFR, part 1234,
				July 1, 1995, edition], for guidance on the maintenance and storage of
				electronic records, such as the labeling of records, the location and security
				of the storage environment, the creation of backup copies, and the use of
				periodic testing to confirm the continued integrity of the records.
2. The taxpayer's computer hardware or
				software shall accommodate the extraction and conversion of retained
				machine-sensible records.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-06 - Access to machine-sensible records

Current through Supplement No. 393, July, 2024
1. The manner in
				which the tax commissioner is provided access to machine-sensible records as
				required in subsection 2 of section
				81-01.1-04-03 may be satisfied
				through a variety of means that shall take into account a taxpayer's facts and
				circumstances through consultation with the taxpayer.
2. Such access will be provided in one or
				more of the following manners:
a. The
				taxpayer may arrange to provide the tax commissioner with the hardware,
				software, and personnel resources to access the machine-sensible records.
b. The taxpayer may arrange for a
				third party to provide the hardware, software, and personnel resources
				necessary to access the machine-sensible records.
c. The taxpayer may convert the
				machine-sensible records to a standard record format specified by the tax
				commissioner, including copies of files, on a magnetic medium that is agreed to
				by the tax commissioner.
d. The
				taxpayer and the tax commissioner may agree on other means of providing access
				to the machine-sensible records.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-07 - Taxpayer responsibility and discretionary authority

Current through Supplement No. 393, July, 2024
1.
				In conjunction with meeting the requirements of section
				81-01.1-04-04, a taxpayer may
				create files solely for the use of the tax commissioner. For example, if a data
				base management system is used, it is consistent with this regulation for the
				taxpayer to create and retain a file that contains the transaction-level detail
				from the date base management system and that meets the requirements of section
				81-01.1-04-04. The taxpayer should
				document the process that created the separate file to show the relationship
				between that file and the original records.
2. A taxpayer may contract with a third party
				to provide custodial or management services of the records. Such a contract
				shall not relieve the taxpayer of its responsibilities under this regulation.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-08 - Alternative storage media

Current through Supplement No. 393, July, 2024
1. For purposes of
				storage and retention, taxpayers may convert hard-copy documents received or
				produced in the normal course of business and required to be retained under
				this regulation to microfilm, microfiche, or other storage-only imaging systems
				and may discard the original hard-copy documents, provided the conditions of
				this section are met. Documents that may be stored on these media include
				general books of account, journals, voucher registers, general and subsidiary
				ledgers, and supporting records of details, such as sales invoices, purchase
				invoices, exemption certificates, and credit memoranda.
2. Microfilm, microfiche, and other
				storage-only imaging systems must meet the following requirements:
a. Documentation establishing the procedures
				for converting the hard-copy documents to microfilm, microfiche, or other
				storage-only imaging system must be maintained and made available on request.
				Such documentation must, at a minimum, contain a sufficient description to
				allow an original document to be followed through the conversion system as well
				as internal procedures established for inspection and quality assurance.
b. Procedures must be established
				for the effective identification, processing, storage, and preservation of the
				stored documents and for making them available for the period they are required
				to be retained under section
				81-01.1-04-10.
c. Upon request by the tax commissioner, a
				taxpayer must provide facilities and equipment for reading, locating, and
				reproducing any documents maintained on microfilm, microfiche, or other
				storage-only imaging system.
d.
				When displayed on such equipment or reproduced on paper, the documents must
				exhibit a high degree of legibility and readability. For this purpose,
				legibility is defined as the quality of a letter or numeral which enables the
				observer to identify it positively and quickly to the exclusion of all other
				letters or numerals. Readability is defined as the quality of a group of
				letters or numerals being recognizable as words or complete numbers.
e. All data stored on microfilm, microfiche,
				or other storage-only imaging systems must be maintained and arranged in a
				manner that permits the location of any particular record.
f. There is no substantial evidence that the
				microfilm, microfiche, or other storage-only imaging system lacks authenticity
				or integrity.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-09 - Effect on hardcopy recordkeeping requirements

Current through Supplement No. 393, July, 2024
1. Except as
				otherwise provided in this section, the provisions of this regulation do not
				relieve taxpayers of the responsibility to retain hard-copy records that are
				created or received in the ordinary course of business as required by existing
				law and regulations. Hard-copy records may be retained on a recordkeeping
				medium as provided in section
				81-01.1-04-08.
2. If hard-copy records are not produced or
				received in the ordinary course of transacting business (e.g., when the
				taxpayer uses electronic data interchange technology), such hard-copy records
				need not be created.
3. Hard-copy
				records generated at the time of a transaction using a credit or debit card
				must be retained unless all the details necessary to determine correct tax
				liability relating to the transaction are subsequently received and retained by
				the taxpayer in accordance with this regulation. Such details include those
				listed in section
				81-01.1-04-04.
4. Computer printouts that are created for
				validation, control, or other temporary purposes need not be retained.
5. Nothing in this section shall
				prevent the tax commissioner from requesting hard-copy printouts in lieu of
				retained machine-sensible records at the time of examination.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-01.1 - Practice and Procedure › Chapter 81-01.1-04 - Model Recordkeeping and Retention Regulation › Section 81-01.1-04-10 - Records retention - Time period

Current through Supplement No. 393, July, 2024
Nothing contained in this chapter modifies any previous
				  policy adopted by the tax commissioner relating to the period of time records
				  must be retained by the taxpayer, unless the tax commissioner had provided in
				  writing that the records are no longer required. All records required to be
				  retained under this chapter shall be retained according to the record retention
				  schedule required for each tax type.
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 57-01-02
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-01 - Definitions

Current through Supplement No. 393, July, 2024
As used in these sections and for the administration of North
				  Dakota Century Code chapter 57-55, unless the context otherwise requires:
1. "Length" means the longest exterior dimension of the area
				  used as a residence or place of business, excluding the hitch, if any.
2. "Lot" means any piece of land of required size intended
				  for occupancy by a mobile home.
3. "Mobile home park" means any contiguous tract of land
				  under the same ownership containing three or more lots intended for occupancy
				  by mobile homes.
4. "Mobile home structure" means a structure as defined in
				  North Dakota Century Code section
				  57-55-01 and includes a
				  recreational vehicle if it is not permanently attached to the land and is used
				  as living quarters or as a place of business.
5. "Owner" means the person holding legal title to the mobile
				  home for the purpose of determining who must apply for a mobile home tax
				  permit. A vendee, mortgagor, or lessee is the owner if the mobile home is
				  subject to a conditional sales agreement or lease with an option to purchase
				  upon expiration of the agreement and if the vendee, mortgagor, or lessee is
				  entitled to possession of the mobile home.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01,
					 57-55-01.1,
					 57-55-08
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-02 - Filing requirements

Current through Supplement No. 393, July, 2024
A mobile home owner exempt from the tax must apply to the
				  county director of tax equalization for a tax-exempt permit. If the owner's
				  exempt status is established, the county treasurer will issue a tax-exempt
				  permit.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-10
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-03 - Form and contents of application

Current through Supplement No. 393, July, 2024
The application for a tax permit must be made on forms
				  approved by the tax commissioner and furnished by the county director of tax
				  equalization. The application must include a full description of the mobile
				  home, name of the manufacturer, serial number, age, length and width, location,
				  and the owner's name and address.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-04 - Computation of tax

Current through Supplement No. 393, July, 2024
The county director of tax equalization shall calculate the
				  mobile home tax in the following manner:
1. The replacement cost new is determined by
				multiplying the total square feet of the mobile home by the average cost per
				square foot for the appropriate quality and size as shown in the tax
				department's guidelines. To adjust for depreciation, replacement cost new is
				multiplied by a percentage good factor to determine the true and full value.
2. The true and full value is
				multiplied by fifty percent to determine assessed value.
3. If the mobile home is used for residential
				purposes, the assessed value is multiplied by nine percent to determine the
				taxable value. If the mobile home is used for commercial purposes, the assessed
				value is multiplied by ten percent.
4. The tax due is determined by multiplying
				the taxable value of the mobile home by the preceding year's total mill levies
				which applied to property within the taxing district where the mobile home is
				located.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-02-01,
					 57-02-27,
					 57-55-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-05 - Filing procedures for the counties - Payment of tax

Current through Supplement No. 393, July, 2024
When the computation of the mobile home tax is complete, the
				  county director of tax equalization shall deliver the information to the county
				  treasurer.
When the tax is paid in full, the treasurer shall issue a
				  receipt showing the amount of payment and the type of tax and the tax permit
				  information must be recorded on the back of the receipt.
The county treasurer shall maintain an account for tax
				  payments received in installments. If payment of the tax is made in
				  installments, a receipt indicating the amount of payment and the type of tax
				  must be issued to the owner. The tax permit must be issued upon payment of the
				  final installment. The county treasurer shall inform the county director of tax
				  equalization if an installment becomes delinquent, and the director shall give
				  the owner notice of the delinquency as provided in North Dakota Century Code
				  section 57-55-11.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-03,
					 57-55-04,
					 57-55-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-05.1 - Form of tax permit

Current through Supplement No. 393, July, 2024
The tax permit that is recorded on back of the receipt issued
				  for payment in full must contain the following information:
1. Name of county that issues the permit.
2. A statement that the receipt
				for payment in full constitutes a mobile home tax permit for the mobile home
				described in this document.
3.
				Date of expiration of the permit.
The tax permit does not need to be displayed on the mobile
				  home.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-06 - Accounting of mobile home taxes

Current through Supplement No. 393, July, 2024
Mobile home taxes, including penalties for delinquencies,
				  must be credited by the county treasurer to a special account established for
				  each year. The account must be designated as the "Mobile Home Tax Account" for
				  the year in which the tax permit was issued. The taxes must be retained by the
				  county treasurer in the account until the monthly disbursements are made as
				  provided for in North Dakota Century Code section
				  11-14-16.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-07 - Due dates

Current through Supplement No. 393, July, 2024
The due date for the mobile home tax is the day fixed by law
				  on which the tax first becomes due and payable. If the mobile home is brought
				  into or acquired in this state on or after January first, the tax becomes due
				  on the tenth day thereafter.
The due date must be distinguished from the delinquency date,
				  which is the date penalties fixed by law attach to unpaid taxes.
If a mobile home is acquired, or moved into the state, after
				  January tenth, the entire tax is due within ten days of acquisition or movement
				  into the state. The tax may not be paid in installments and becomes delinquent
				  after the fortieth day.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-03
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-08 - Noncompliance by mobile home owner

Current through Supplement No. 393, July, 2024
A mobile home owner is not in compliance with the mobile home
				  tax law if the owner:
1. Has not
				applied for a tax permit within the required time.
2. Has applied for a tax permit but has not
				paid the tax or installment on time.
3. Has not paid the full penalty which has
				attached to a delinquent tax.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-07,
					 57-55-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-09 - Penalties cannot be waived

Current through Supplement No. 393, July, 2024
No penalties attached to delinquent and unpaid taxes levied
				  under the mobile home tax law may be waived by the county treasurer.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-03
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-10 - Collections

Current through Supplement No. 393, July, 2024
The provisions of North Dakota Century Code chapter 57-22 for
				  collection of delinquent personal property tax apply to the collection of
				  delinquent mobile home taxes. Any house trailer or mobile home occupied as a
				  residence by a debtor or a debtor's family is not exempt from process, levy, or
				  sale for tax levied pursuant to the mobile home tax law.
If a delinquent mobile home owner has real estate in the
				  county, the county commissioners shall extend the delinquent mobile home tax as
				  a lien against the owner's real estate in that county.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 28-22-02,
					 57-22-21,
					 57-55-03,
					 57-55-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-11 - Application by new owner not required if mobile home has current permit

Current through Supplement No. 393, July, 2024
If a mobile home with a current permit is acquired during a
				  year, the new owner is not required to obtain a new permit for that year. If
				  the former owner possesses a tax-exempt permit, the new owner must apply for a
				  tax permit within the statutory time.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-12 - Permit nontransferable

Current through Supplement No. 393, July, 2024
The tax permit issued for a particular mobile home is
				  nontransferable and cannot be used on any other mobile home. If the mobile home
				  is sold, traded in on another mobile home or property, or disposed of in any
				  manner, the permit must remain with the mobile home.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-07
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-13 - Mobile home temporarily in state

Current through Supplement No. 393, July, 2024
A mobile home in the state temporarily because it is being
				  transported through the state or being used by persons on vacation or visiting
				  in North Dakota is not subject to tax.
A mobile home brought into North Dakota for use by the owner
				  or another person employed or engaged in a trade, occupation, business, or
				  profession in this state is subject to tax. An application must be filed with
				  the county director of tax equalization on or before the eleventh day it is in
				  the state even though it may be taken out of state at a later date within the
				  year.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-07
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 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

Current through Supplement No. 393, July, 2024
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.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-15 - Liability for taxes upon sale of mobile home

Current through Supplement No. 393, July, 2024
When a mobile home upon which the yearly permit tax has not
				  been paid is sold, it is presumed that the tax was taken into consideration
				  during the price negotiations between the buyer and the seller. The tax is
				  imposed upon the property itself even though the owner is required to pay it.
				  When the tax remains unpaid after the sale, any agreement made between the
				  buyer and seller will not prevent the collection of the unpaid tax from being
				  collected as follows:
1. The county
				director of tax equalization will collect the entire tax levied from the
				seller, including any delinquent tax from prior years.
2. The buyer is liable for tax prorated for
				the period of ownership during the year of purchase.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-04,
					 57-55-05
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-15.1 - Priority for delinquent taxes

Current through Supplement No. 393, July, 2024
When payment is made for any mobile home tax, the payment
				  must be applied first to the oldest unpaid delinquent tax due, if any, shown to
				  exist upon the property for which the tax payment is made, including any
				  penalty and interest.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-04,
					 57-55-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 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

Current through Supplement No. 393, July, 2024
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.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-12
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-17 - Moving permit

Current through Supplement No. 393, July, 2024
A licensed mobile home dealer transporting a mobile home from
				  the dealer's lot to a purchaser's lot is not required to display a moving
				  permit.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-10,
					 57-55-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-01 - Mobile Home Tax › Section 81-02.1-01-18 - Tax permits lost or destroyed

Current through Supplement No. 393, July, 2024
If a tax permit issued by the county treasurer is lost,
				  destroyed, or mutilated, a replacement permit may be obtained from the county
				  treasurer by paying one dollar and furnishing information indicating the reason
				  for the replacement.
General Authority: NDCC
					 57-55-09
Law Implemented: NDCC
					 57-55-01.1,
					 57-55-06
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-01

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1),
					 11-10.1-05(1)(2)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-02

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1),
					 11-10.1-05(2)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-05

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1)(2)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-06

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1)(2)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-07

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1),
					 11-10.1-05(1)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-08

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1),
					 11-10.1-05(1)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-02 › Section 81-02.1-02-09

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 28-32-02
Law Implemented: NDCC
					 11-10.1-01(1),
					 11-10.1-05(1)
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-03 - Property Exempt From Ad Valorem Property Tax › Section 81-02.1-03-01 - Definitions

Current through Supplement No. 393, July, 2024
As used in this chapter and for the administration of the ad
				  valorem property tax exemption set out in North Dakota Century Code sections
				  57-51-03 and
				  57-51-04, unless the context
				  otherwise requires:
1. "Point of measurement as to quantity and testing as to
				  quality" means the earliest possible point after oil or gas is brought to the
				  surface at which it is both feasible and reasonable to measure.
2. "Producing well" means a well which is producing oil or
				  gas or which has produced oil or gas at some time within the last twelve months
				  prior to the assessment date of January first for centrally assessed property
				  or February first for locally assessed property.
3. "Production" means the act of bringing oil or gas to the
				  surface and to the point of measurement as to quantity and testing as to
				  quality.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-03,
					 57-51-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-02.1 - Property Taxes › Chapter 81-02.1-03 - Property Exempt From Ad Valorem Property Tax › Section 81-02.1-03-02 - Requirements for property tax exemption

Current through Supplement No. 393, July, 2024
To be exempt from ad valorem property tax, property must meet
				  all of the following conditions:
1.
				Property must be used in the actual production of oil or gas.
2. Property must be at the site of a
				producing well. Property is considered to be at the site of a producing well if
				it is used prior to the first point at which it is both feasible and reasonable
				to measure, or point of sale, whichever is first.
3. Property must be necessary, but need not
				be indispensable, to the production of oil or gas.
General Authority: NDCC
					 57-51-21
Law Implemented: NDCC
					 57-51-03,
					 57-51-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-02 - Taxpayer may be required to file a pro forma federal income tax return

Current through Supplement No. 393, July, 2024
1. A taxpayer who does not have a federal
				income tax filing requirement but who has income taxable in this state and is,
				therefore, required to file a North Dakota income tax return, must prepare a
				pro forma federal income tax or information return to determine a starting
				point for the North Dakota tax return. The pro forma federal income tax or
				information return must be filed with the state tax commissioner together with
				the taxpayer's North Dakota income tax return.
2. "Pro forma federal income tax return" for
				purposes of this article and North Dakota Century Code chapter 57-38 means a
				federal income tax return prepared in accordance with the provisions of the
				Internal Revenue Code of 1954 as amended and effective during the period
				covered in the tax return. The tax return must contain complete and accurate
				information on the taxpayer's income and deductions and must be prepared as
				though the taxpayer were required to file it with the internal revenue service.
General Authority: NDCC
					 57-38-56
Law Implemented: NDCC
					 57-38-30.3,
					 57-38-31,
					 57-38-32,
					 57-38-34,
					 57-38-42
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-03 - Interest on obligations of the United States and of the states and their political subdivisions

Current through Supplement No. 393, July, 2024
Interest received from obligations of the United States or of
				  its possessions and from this state or its political subdivisions is not
				  subject to income tax imposed by this state.
Interest received from obligations of any other state or its
				  political subdivisions is subject to income tax imposed by this state for a
				  taxpayer who files an individual income tax return form ND-2 or form 37, but is
				  not subject to income tax imposed by this state for a taxpayer who files an
				  individual income tax return form ND-1 or form 37-S.
"Obligations" as used in this section means only those
				  obligations, such as municipal or other government bonds, arising out of the
				  borrowing power of the federal government or a state government or its
				  political subdivisions.
General Authority: NDCC
					 57-38-56
Law Implemented: NDCC
					 57-38-01.2,
					 57-38-01.3,
					 57-38-30.3
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-05 - Computation of interest on an extension, a late payment, underpayment, and additional tax found due through audit or mathematical verification [Repealed]

Current through Supplement No. 393, July, 2024
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-07

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-38-56
Law Implemented: NDCC
					 10-30.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-08 - Tax credits

Current through Supplement No. 393, July, 2024
Tax credits must be taken in the following order:
1. Tax credits with no carryback or
				carryforward provisions.
2. Tax
				credits with carryback provisions.
3. Tax credits with carryforward provisions.
If there is more than one tax credit having the same
				  priority, the tax credits must be allowed in the order that is most beneficial
				  to the taxpayer.
General Authority: NDCC
					 57-38-56
Law Implemented: NDCC
					 57-38-01.8,
					 57-38-01.16,
					 57-38-01.17,
					 57-38-30.1,
					 57-38-30.4,
					 57-38-30.5,
					 57-38.1-07
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-03 - Income Taxes and Privilege Taxes Based on Income › Chapter 81-03-01.1 - General Considerations › Section 81-03-01.1-10 - Employers required to file information returns

Current through Supplement No. 393, July, 2024
Employers are subject to subsection 1 of North Dakota Century
				  Code section
				  57-38-42 except with respect to
				  the payment of wages to an employee.
General Authority: NDCC
					 57-38-56
Law Implemented: NDCC
					 57-38-42