Chapter 12. Bank Franchise TaxRead Chapter
- § 58.1-1200
- Title
- § 58.1-1201
- Definitions
- § 58.1-1202
- Bank capital assessable
- § 58.1-1203
- Real and leased tangible personal property of banks to be assessed as other real and personal property
- § 58.1-1204
- Rate of tax
- § 58.1-1204.1
- Proration for new banks
- § 58.1-1205
- Computation of net capital
- § 58.1-1206
- Deductions from gross capital
- § 58.1-1207
- Filing of return and payment of tax
- § 58.1-1208
- City tax
- § 58.1-1209
- Town tax
- § 58.1-1210
- County tax
- § 58.1-1211
- Branch banks
- § 58.1-1212
- Record of deposits through branches required
- § 58.1-1213
- Credit against state tax for amounts paid cities, towns and counties
- § 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 of taxation
