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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 12. Bank Franchise Tax |
| SECTION 58.1-1200. Title |
| SECTION 58.1-1201. Definitions |
| SECTION 58.1-1202. Bank capital assessable |
| SECTION 58.1-1203. Real and leased tangible personal property of banks to be assessed as other real and personal property |
| SECTION 58.1-1204. Rate of tax |
| SECTION 58.1-1204.1. Proration for new banks |
| SECTION 58.1-1205. Computation of net capital |
| SECTION 58.1-1206. Deductions from gross capital |
| SECTION 58.1-1207. Filing of return and payment of tax |
| SECTION 58.1-1208. City tax |
| SECTION 58.1-1209. Town tax |
| SECTION 58.1-1210. County tax |
| SECTION 58.1-1211. Branch banks |
| SECTION 58.1-1212. Record of deposits through branches required |
| SECTION 58.1-1213. Credit against state tax for amounts paid cities, towns and counties |
| SECTION 58.1-1214. Auditing of returns |
| SECTION 58.1-1215. Banks in liquidation |
| SECTION 58.1-1216. Penalty upon bank for failure to comply with chapter |
| SECTION 58.1-1217. State banks and national banks treated the same in matter of taxation |