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 - [Effective Until 7/1/2025] Deductions from gross capital
- Section 58.1-1206 - [Effective 7/1/2025] Deductions from gross capital
- Section 58.1-1207 - [Effective Until 7/1/2025] Filing of return and payment of tax
- Section 58.1-1207 - [Effective 7/1/2025] 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 - [Effective Until 7/1/2025] Record of deposits through branches required
- Section 58.1-1212 - [Effective 7/1/2025] 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