Va. Code Ann. tit. 58.1, ch. 12 – Bank Franchise Tax | Midpage

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Code of Virginia

Chapter 12

Va. Code Ann. tit. 58.1, ch. 12

Bank Franchise Tax

58.1-1200Title 58.1-1201Definitions 58.1-1202Bank capital assessable 58.1-1203Real and leased tangible personal property of banks to be assessed as other real and personal property 58.1-1204Rate of tax 58.1-1204.1Proration for new banks 58.1-1205Computation of net capital 58.1-1206Deductions from gross capital 58.1-1207Filing of return and payment of tax 58.1-1208City tax 58.1-1209Town tax 58.1-1210County tax 58.1-1211Branch banks 58.1-1212Record of deposits through branches required 58.1-1213Credit against state tax for amounts paid cities, towns and counties 58.1-1214Auditing of returns 58.1-1215Banks in liquidation 58.1-1216Penalty upon bank for failure to comply with chapter 58.1-1217State banks and national banks treated the same in matter of taxation