GroundRules
32-1-509: Taxes on banks which have ceased to do business.
Where this section sits in the code
- TITLE 32. FINANCIAL INSTITUTIONS
- CHAPTER 1. BANKS AND TRUST COMPANIES
- Part 5. Dissolution, Closing, and Liquidation
Whenever any bank ceases to do business as a bank, no taxes shall be levied or collected in accordance with the laws governing the assessment of banks but its property shall be assessed in accordance with the laws governing the assessment of similar property of private corporations.
Collected 2026-09-14T04:51:51Z. Source file · JSON