Code of Virginia
Title 58.1 - Taxation
Chapter 12 - Bank Franchise Tax

§ 58.1-1200. Title - This chapter shall be known and may be cited as...

§ 58.1-1201. Definitions - As used in this chapter, unless the context clearly shows...

§ 58.1-1202. Bank capital assessable - Every bank or trust company shall pay an annual franchise...

§ 58.1-1203. Real and leased tangible personal property of banks to be assessed as other real and personal property - A. The real estate of all banks shall be assessed...

§ 58.1-1204. Rate of tax - The franchise tax imposed under this chapter shall be at...

§ 58.1-1204.1. Proration for new banks - Notwithstanding § 58.1-1204, any bank which did not operate for...

§ 58.1-1205. Computation of net capital - The net capital of any bank shall be ascertained by...

§ 58.1-1206. Deductions from gross capital - A. There shall be deducted from the gross capital otherwise...

§ 58.1-1207. Filing of return and payment of tax - Each bank as defined in § 58.1-1201 as of January...

§ 58.1-1208. City tax - Any city in this Commonwealth in which is located any...

§ 58.1-1209. Town tax - Any incorporated town in this Commonwealth in which is located...

§ 58.1-1210. County tax - Any county of this Commonwealth in which is located any...

§ 58.1-1211. Branch banks - If any bank has offices located in two or more...

§ 58.1-1212. Record of deposits through branches required - Each bank in this Commonwealth that has as of the...

§ 58.1-1213. Credit against state tax for amounts paid cities, towns and counties - Any bank paying any tax assessed by any city, incorporated...

§ 58.1-1214. Auditing of returns - The Department of Taxation may audit returns as the Commissioner...

§ 58.1-1215. Banks in liquidation - When the affairs of any bank are being wound up...

§ 58.1-1216. Penalty upon bank for failure to comply with chapter - Any bank which fails to file a return or pay...

§ 58.1-1217. State banks and national banks treated the same in matter of taxation - In the event that any state or local tax is...