Chapter 12 - Bank Franchise Tax (58.1-1200 thru 58.1-1217)
- 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.