Statute · United States Code
12 U.S.C. § 548 — State taxation
12 U.S.C. § 548
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- litigation
For the purposes of any tax law enacted under authority of the United States or any State, a national bank shall be treated as a bank organized and existing under the laws of the State or other jurisdiction within which its principal office is located.
Citator
12 U.S.C. § 548 — State taxation is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of any tax law enacted under authority of the United States or any State, a national bank shall be treated as a bank organized and existing under the laws of the State or other jurisdiction within which its principal office is located.