Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1217
State banks and national banks treated the same in matter of taxation
Official textlaw.lis.virginia.gov
In the event that any state or local tax is held by a court of competent jurisdiction to be invalid in its application to national banks, as a class, such tax shall not thereafter be assessed against state banks.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1203 · Real and leased tangible personal property of banks to be…
- 58.1-1204 · Rate of tax
- 58.1-1204.1 · Proration for new banks
- 58.1-1205 · Computation of net capital
- 58.1-1208 · City tax
- 58.1-1209 · Town tax
- 58.1-1210 · County tax
- 58.1-1211 · Branch banks
- 58.1-1213 · Credit against state tax for amounts paid cities, towns and…
- 58.1-1214 · Auditing of returns
- 58.1-1215 · Banks in liquidation
- 58.1-1216 · Penalty upon bank for failure to comply with chapter
- 58.1-1217 · State banks and national banks treated the same in matter…
- 58.1-1400 · Title
- 58.1-1401 · Definitions
- 58.1-1401.1 · When motor deemed a watercraft
- 58.1-1402 · Tax levied
- 58.1-1403 · Basis of tax; estimate of tax; penalty for misrepresentation
- 58.1-1404 · Exemptions
- 58.1-1405 · Time for payment of tax
- 58.1-1406 · Dealers' certificates of registration
- 58.1-1407 · Retention of documents
- 58.1-1408 · Civil penalties and interest
- 58.1-1409 · Credit against tax
- 58.1-1410 · Disposition of funds